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2011 (10) TMI 455 - AT - Service TaxWaiver of pre-deposit - the services “renting of immovable property” were specifically introduced under Section 65(90a) with effect from 1-6-2007 and “Supply of Tangible Goods Services’ were introduced from 16-5-2008, vide Section 65(105)(zzzzj) - Held that: of definition of business support service, and explanation attached thereto, which clarifies expression “infrastructural support services” meaning thereby as inclusive of providing office alongwith other utilities and facilities, which is not the case here - Petition is allowed
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