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TMI Blog2016 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... these were pulled down as they were no longer required - Held that:- appellant has made out a case for complete waiver of pre-deposit and we order accordingly staying recovery of the impugned liability during pendency of the appeal - Stay granted. - Stay Application No.54395 of 2014 in Service Tax Appeal No.53914 of 2014 - Stay Order No. 50699/2016 - Dated:- 6-6-2016 - Mr. S.K. Mohanty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pulled down as they were no longer required. She also pleaded that such construction cannot merit classification under commercial or industrial construction service as it was not meant for commerce or industry. She cited the judgment of the Tribunal in the case of B.G. Shirke Construction Technlogy Pvt. Ltd. vs. C.C.E., Pune-III - 2014 (33) STR 77 (Tri-Mumbai) wherein it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B.G. Shrike Construction Technology Pvt. Ltd. (supra), CESTAT observed as under: 6.3 The Sports Stadia is used for public purpose. Merely because some amount is charged for using the facility, it cannot become a commercial or industrial construction. Even in Children s Park. Entry fee may be levied for maintenance of the Park. Merely because some amount is charged for using the Park, it canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Govt. agency (viz DDA). We also find that similar demand in the case of NCC Ltd. was stayed by CESTAT vide order dated 8.1.2014 cited earlier. In the circumstances, we are of the view that appellant has made out a case for complete waiver of pre-deposit and we order accordingly staying recovery of the impugned liability during pendency of the appeal. - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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