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2013 (5) TMI 396 - HC - Central ExciseWaiver of pre-deposit of service tax dues - business support services - date of levy - Whether CESTAT was justified in holding that the Appellants failed to make out a prima facie case that the agreement is for providing business support services? - Held that:- Petitioner adverted to the decision of an application for stay in Fire Switchgears vs. Commissioner of Central Excise, (2011 (10) TMI 455 - CESTAT, NEW DELHI) in which it was held that "where a new entry has been carved out subsequently for the purpose of service tax, it has to be held that the same was not covered by any prior existing category of service." Having regard to these facts, petitioner has made out a prima facie case on merits raising a serious triable issue. The Court has been informed that for the subsequent period after the insertion of clause 90(a), the petitioner has been paying service tax. The dispute as noted earlier relates to the period prior to insertion of clause 90(a). The issue as to whether the petitioner was providing a support service of business or commerce under the terms of the agreement involves a serious triable question - appellant granted a waiver of pre-deposit.
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