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2012 (6) TMI 68 - AT - Service TaxPre-deposit - D.R. submits that when the taxable entry made clear to bring management, maintenance or repair of any property immovable or not to the fold of Section 65(105)(zzg) read with Section 65(64) Finance Act, 1994, service provided by the appellant is taxable. Held that:- document exhibits that it was obligation of lessee to pay the annual consideration to the appellant to avail certain services under that deed and appellant had duty to the lessees under law in terms of contractual obligation, Maintenance of the industrial area was obligation of the Appellant. Such prima facie observations bring the appellant to the fold of taxable entry read with aiding definition as suggested by Revenue aforesaid. appellant directed to make pre-deposit
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