2013 (10) TMI 684

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..... der the exception clause of the definition of Commercial and Industrial Construction Services. Further, we find that the Applicant were registered with the State Government of Bihar under the relevant Sales Tax Act under the category of Works Contract. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of the predeposit of all dues adjudged. - stay gra .....

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..... them against seven agreements which are as follows:- Sl. No. Date of Agreement Nature of Works 1. 10.01.2004 Road Construction 2. 10.02.2004 Civil works for raising of Ash-Dyke 3. 14.01.2005 Supply of Ballast by Railway Wagon and spreading at MGR tract (construction of Rail line) 4. 22. .....

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..... and Industrial Construction Services, but in fact, they were rendering services under Works Contract. He also submitted that assuming the Applicant were rendering services under Commercial or Industrial Construction Services, but still their service would fall under the exempted category, as mentioned in the definition of the said Commercial or Industrial Construction Services being related to co .....

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