2017 (3) TMI 1415

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.... the Appellants/Assessee. Mr. Amitabrata Roy, Adv. Mr.Banerjee, Adv. for the Revenue. ORDER The Court: The assessee has preferred this appeal against order dated 18th February, 2016 made by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata Eastern Zonal Bench(CESTAT) in MA 75282/14 in Service Tax Appeal no.303 of 2011 by which the miscellaneous application for restoration of....

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.... contention of the appellant that service of construction of road work was not taxable as per definition of Commercial or Industrial Construction Services falling under the purview of section 65(25b) read with section 65(105)(zzq)of the said Act. By the said order, demand of the said sum of Rs. 1,08,12,868/- was confirmed, of which Rs. 85 lakhs already paid appropriated against the Government dues....

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....ssal of the said appeal, by operation of the direction in the said decision dated 6/8th January, 2014, was dismissed due to non-compliance. Mr. S.P. Majumder, learned advocate appeared on behalf of the appellant and submitted that the present pre-deposit requirement is 7.5% of the demand. The demand could not be said to be more than Rs. 23,12,868/- and, after the amendment, 7.5% of that could o....