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2015 (9) TMI 1408 - AT - Service TaxWaiver of pre-deposit - service of repair and maintenance - whether services to be taxable under MMR or CICS - appellant providing services to the non-commercial Govt. buildings - Adjudicating authority resorted to best judgement assessment under Section 72 ibid on the ground that appellant did not submitted ST-3 returns - Held that: there is force in the contention of the appellant that it was entitled to the benefit of Notification No.12/2003-ST. Therefore, appellant is required to pay pre-deposit of 50% of the adjudicated service tax liability along with proportionate interest as per Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. - stay granted partly
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