2014 (2) TMI 666

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..... uld be shown that it was performed to construct a complex meant primarily for commercial/industrial use. The food grain godowns constructed by the appellant for FCI, prima facie, cannot be considered to be meant primarily for commercial use - appellant has made out prima facie case against the entire demand - Stay granted. - Appeal No.: ST/231/2012 - Misc. Order No. 25343/2013, - Dated:- 11-3-201 .....

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..... d raised under the head construction of residential complex service , on the strength of stay order No.1878/2012 in appeal No.ST/445/2012 and stay order No.1089/2012 in appeal No.ST/1806/2011, both passed by this bench granting waiver and stay on a similar set of facts. As regards the demand raised on the appellant under industrial or commercial construction service , it is argued by the learned .....

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..... ma facie, cannot be considered to be meant primarily for commercial use. This aspect was not placed before this bench in the case cited by the learned Superintendent (AR). 2. In the result, we hold that the appellant has made out prima facie case against the entire demand. Accordingly there will be waiver and stay as prayed for. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - .....

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