2013 (12) TMI 906

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..... ract Service” because this expression is used in Section 65(105)(zzzh) and 65(105)(zzzza). The clarification issued by C.B.E.& C. is prima facie applicable to the situation at hand. Therefore we grant waiver of pre-deposit of dues for the admission of appeal and there shall be stay on its recovery during the pendency of the appeal - Stay granted. - ST/3100/2011 - Stay Order No. 1865/2012 - Dated: .....

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..... Moving their stay petition, the counsel for appellant submits that the entire demand is in respect of construction activities undertaken by them under contracts awarded to them by defence establishments and that under the various contracts they constructed facilities like Married Accommodation, Training Block and Auditorium, Officer s Mess, Transit Facilities for Officers, Guest House, etc. The f .....

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..... son for the use of the person getting the building constructed. In this case the facilities were constructed for Government of India and Government of India had engaged the appellants as a contractor and therefore their activity would not come within the definition of Section 65(91a). The counsel points out that the issue whether in such a situation the activity is liable to Service tax was clar .....

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