2014 (1) TMI 308

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....ellant. Shri Ravi Rajendran, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides on the stay petitions. 2. The applications seek waiver of pre-deposit of Rs. 2.66 crores along with interest and penalties. 3.1 The appellants have paid a sum of Rs. 26,81,563/- in respect of one of the contracts under the head 'works contract'. The activities under the said c....

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....emsp;After hearing the learned Deputy Commissioner (AR), we, prima facie, find that the activities of construction of Ash Dyke cannot be treated as falling under 'site formation' but the said activities will fall under Commercial/Industrial Construction service and, therefore, no differential tax is payable. 5. In view of the above, we direct the appellant to deposit a sum of Rs. 70 lakhs ....