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2014 (7) TMI 848 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Security services provided by Superintendent of police - service provided for IPL match - Payment not received for services received - Held that:- during the impugned period, service tax liability arises at the time of remuneration received towards service provided as no amount has been received by the appellant, therefore, appellant has made out a case for waiver of pre-deposit - matter remanded back - Commissioner (Appeals) to decide the issue on merits without insisting on pre-deposit - stay granted.
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