2012 (6) TMI 720

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....ent: Shri Rajendra Nagar, SDR Per: M V Ravindran: These stay petitions are filed for the waiver of amounts of service tax confirmed by the adjudicating authority under the services "Commercial Construction and Industrial Services". 2. Learned counsel would submit that the appellant was providing "Commercial Construction and Industrial Services" right from the beginning and after the intro....

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....act", it was for the appellants' to bring forth all the record and evidences, which are in his favour to come to a conclusion. In this case, this has not been done. It is also his submission that having the category of services under the category of "Commercial Construction and Industrial Services", appellant could not have claimed the benefit of composition services eligible for works contract. ....

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....ces. Having given no reason in order in original, for classifying the services rendered by the appellant under the category of "Commercial Construction and Industrial Services", just simply denying the claim of the assessee , that services are not Works Contract services, we find prima facie there is a case made out for waiver. 5. In view of the foregoing, we find that appellant has made out a ....