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2015 (1) TMI 955 - CESTAT BANGALOREWaiver of pre deposit - Maintenance or repair service - Absence of agreement - Held that:- In the absence of an agreement, the service tax cannot be levied on repair work undertaken. We find that the decision applies to the facts of this case. Therefore following decision in [2011 (7) TMI 949 - CESTAT, CHENNAI], in this case also the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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