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2013 (10) TMI 132 - AT - Service TaxManagement, Maintenance or Repair Services – Penalty and Interest u/s 76, 77 and 78 of the Finance Act – Held that:- The appellant contended that he had been awarded a contract of laying pipelines and also pumping operation, maintenance and repair of such pipelines along with pumping machinery for supply of water to various district and taluka places – Relying upon Nagarjuna Construction Co. Vs. CCE Hyderabad [2010 (5) TMI 232 - CESTAT, BANGALORE] - he had been engaged in discharge of sovereign function of supply of water to the citizens by laying the pipelines - the sovereign function if executed by a contractor, such activity cannot be under the category taxable services and no Service Tax was leviable on such activity. Waiver of Pre-deposit - The issue needs deeper consideration as it was not free from doubt - though the ld. Counsel had relied upon various case laws, the facts of those case laws and the facts in this case needs to be considered before arriving at the final conclusion which can be done only at the time of final disposal of appeal - Since the issue was not free from doubt and the appellant was aware from the tender document that the appellant may have to discharge the Service Tax, the appellant had not made out a prima facie case for complete waiver of the amounts involved.
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