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Issues involved: Challenge to order of pre-deposit by Customs Excise and Service Tax Appellate Tribunal based on differential treatment in granting waiver of pre-deposit in similar cases.
In the present case, the appellant contested the order of pre-deposit issued by the Customs Excise and Service Tax Appellate Tribunal, which was upheld by the learned single Judge. The appellant argued that in a previous case involving another company, the Tribunal had granted complete waiver of pre-deposit in a similar matter related to works contract service. The appellant highlighted that the Tribunal's decision was based on the classification of the activity under the category of 'works contract service' introduced from a specific date. The appellant emphasized that since the definition of 'Commercial or Industrial Construction Services' was not altered when the contract service was included in the tax net, the Tribunal had granted complete waiver of pre-deposit and stay of recovery of dues pending appeal. The appellant contended that the Tribunal should apply a consistent yardstick in similar cases and not adopt a different approach. The High Court, after considering the arguments presented, allowed the appeal and overturned the orders of the learned single Judge and the Tribunal. The Court directed that the appellant's appeal before the Tribunal would proceed without any pre-deposit requirement. Additionally, the Court ruled that there would be no order as to costs in this matter. As a result of the judgment, the miscellaneous petition related to the case was closed.
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