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TMI Blog2013 (9) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the business of commercial and industrial construction and they are registered for payment of service tax. For such activity, during the period 2005-06 to 2009-10, they paid service tax according to their understanding of their liability and thus paid Rs.1,46,14,487/-. Revenue was of the view that appellants had not discharged their liability properly. The issue raised by Revenue is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proceeding. 2. The counsel for appellant submits that the impugned order is an ex-parte order. The supply of relied upon documents was completed only on 07-09-2011. However non-relied upon documents were not returned. Since non-relied upon documents were not returned to them, they could not effectively defend their case. They informed the position on 07-09-2011. However, they received the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 2010-TIOL-1535-CESTAT-AHM. 3) P.Chandran Vs Commissioner- 2008-TIOL-424-CESTAT-MAD 4) Larsen & Toubro Ltd. Vs UOI 2007-TIOL-176-HC-MAD-ST= 2007 (7) STR 123 (Mad.) In all these cases, the Courts or the Tribunal have granted stay for hearing the appeal without any pre-deposit. 4. Opposing the prayer, the Ld. AR for Revenue submits that the question whether value of the materials supplied free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alore 2011 (22) STR 419 (Tri.-Bang.) 2) VPR Mining Infrastructure Pvt. Ltd. Vs CCE Hyderabad 2011 (23) STR 279 (Tri.-Bang.). 6. He also submits that Hon'ble Calcutta High Court in the case of Simplex Infrastructures Ltd. Vs CST Kolkata-2011 (263) ELT 195 (Cal.) has considered the Delhi High Court's decision in Era Infra Engg. Ltd. and Madras High Court's decision in L&T Ltd. (supra) and disagree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract comes out clearly. Further we are prima facie not in agreement with Revenue's argument that construction of schools and colleges will come within the meaning of Commercial or Industrial Construction. We also note that the issue is highly contentious with decisions in favour of either side. There is decision of the jurisdiction High Court granting waiver and stay of dues on a similar matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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