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2012 (11) TMI 979 - AT - Service TaxWaiver of pre-deposit - valuation - inclusion of electricity charges - Renting of Immovable Property Service - held that:- Supply of Electricity is ‘goods' and the same shall not form part of taxable service as clarified by the Notification no. 12/2003 - applicant has made out a prima facie case for 100% waiver of the service tax confirmed and penalty imposed - Requirement of pre-deposit of the service tax, interest and penalty is waived and stay recovery thereof during the pendency of the appeal.
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