2009 (6) TMI 674

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....the Appellant. Shri Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this application for restoration of the SP & appeal. The SP & appeal was dismissed for want of clearance from the COD. Now the applicant has produced the necessary clearance from COD. Therefore, the order dismissing the stay petition and appeal is reca....

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.... period September, 2004 to July, 2006 and the applicants were registered as a provider of construction service in the year 2004 with the Revenue. Therefore, no suppression can be alleged against the applicant. 6. The applicant also pleaded financial hardship on the ground that the company is under losses. 7. The contention of Revenue is that before the adjudicating authority the ap....

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....ice. We find some of the that contracts are for industrial construction service such as for construction of Industrial works. There are other contracts which are same as of Industrial construction. During argument, the applicant had submitted that almost 50% of the contracts are in respect of Industrial construction. Further, we find that the issue regarding taxability of the service is not contes....