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2011 (10) TMI 113 - CESTAT, BANGALOREWaiver of pre-deposit and stay of recovery in respect of various amounts of service tax and penalties - 'works contract service' which is taxable w.e.f. 01/06/2007 - These works were taken over under agreements entered into between the appellants and the Government - contract awarded by the Government to each of the appellants was sub-contracted to one or the other constituents of the partnership of the same JV and the latter undertook the work. The JVs did not pay service tax. The Department issued show-cause notices for recovery of service tax - constituted 'works contract' as defined under Section 65(105)(zzzza) of the Finance Act, 1994 and that they were liable to pay service tax on the gross amount collected from their client - keeping in view the case Ramky Infrastructure Ltd. Vs. CCE[2010 (5) TMI 337 - CESTAT, BANGALORE] - Held that waiver of pre-deposit and stay of recovery are allowed in respect of the amounts adjudged against the appellants - similar cases which were heard by this Bench have been reopened for fresh hearing
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