2008 (5) TMI 189

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..... nexus with commerce or industry, hence not taxable – since appellant has already deposited sum of Rs. 39,85,252/-, stay is granted for remaining amount - ST/247/2006 - ST/193/2008-(PB), - Dated:- 30-5-2008 - Justice S.N. Jha, President and Shri Rakesh Kumar, Member (T) Shri S. Vasudavan, Advocate, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : Justice S.N. .....

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..... pect of construction of a new building which is "used for" or "occupied with" or "engaged in" "commerce or industry"; and as the embassy building/staff quarters have no nexus with commerce or industry, the service rendered by the appellant for construction of the complex would not attract the definition of "commercial or industrial construction service". 3. On behalf of the Revenue, it was sub .....

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..... spect of construction of embassy complex. Learned DR also submitted that the appellant did not disclose the value of the cement and steel, received from receiver of the services for which the appellant is clearly liable to penalty. As regards the latter part of the submission, reliance was placed on an interim order of the Madras High Court in Larsen Toubro v. Union of India - 2007 (7) S.T.R .....

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