Court Finds Lack of Justification in Classifying Appellant's Services; Grants Waiver for Pre-Deposit Requirement.

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....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. Appellant has made out a prima facie case for waiver of pre-deposit - AT....