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2013 (8) TMI 641 - AT - Service TaxManagement, Maintenance and Repair Service’ u/s 65 (105) (zzg) - The assesse was doing maintenance and repair activity for such common facilities - Assesse had not been paying any service tax on amounts recovered from the clients for maintenance or repair of common facilities - Revenue was of the view that such service was classifiable under ‘Management, Maintenance and Repair Service’ - Held that:- In the case some agencies which were doing the maintenance work might had paid service tax on some part of the value for which tax was demanded in the absence of clear proof - the earlier order was and direct the applicant to make a pre-deposit of 50% of the tax amounts demanded in each of the appeals within eight weeks of the order - Subject to such pre-deposit, pre-deposit of the balance dues arising from the impugned orders shall stand waived and collection thereof stayed during the pendency of the appeals - the Bench had already called for pre-deposit of 50% of the tax amount on the same issue for the previous period – Decided partly in favor of assesse.
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