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2009 (8) TMI 800 - AT - Service TaxWaiver of pre-deposit - Cenvat credit - It is submission that the construction of Kisan Shade and Labour Hutment would not come within a definition of ‘input service’ as it is welfare measure - It appears that construction of Kisan Shade and Labour Hutment are statutory duties under the law. Thus, prima facie the activities are related to business - pre-deposit of tax and penalty is waived till disposal of the appeal - Stay application is allowed
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