2017 (6) TMI 471

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..... d of Rs. 87,09,749/- alongwith interest and various penalties have been confirmed against the applicant by way of impugned order for the period 2008-2009 till 2010-2011 under the category of Commercial and Industrial Construction Services for construction of a hospital namely Balaji Medical and Diagnostic Research Centre  (BMDRC), at New Delhi. 2.   The Ld. Counsel for the appellan .....

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..... aiver of pre-deposit at this stage. She also relied on the decision of the Excel Engineering Vs. CCE, Meerut-II- 2017-TIOL-1072-CESTAT-ALL. 3.   On the other hand, the Ld. AR reiterated the findings in the impugned order. 4.   Heard the parties and considered the submissions. 5.   We find that the issue whether the services provided by the applicant under the compo .....

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..... tenable and palpably wrong. Accordingly, we hold that the service rendered by the appellant is classifiable under 'Works contract Service' as defined under Section 65 (105) (zzzza)." 6.   Prima-facie we are also of the view that the activity undertaken by the applicant falls under the category of works contract, therefore, demand under the category of Commercial and Industrial Constru .....

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