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2013 (11) TMI 1008 - HC - Service TaxWaiver of pre-deposit - Commissioner (Appeals) directed the appellant to deposit full amount of demand - cleaning services of residential complex - held that:- After going through the contents of the agreement and definition of the cleaning activities as given in Clause (24b) of Section 65 of the Finance Act, 1994, there may be prima facie force in the submission of the learned counsel for the petitioner that the cleaning activities may not include the activities undertaken by the petitioner when it is for the residential complex or colony and the plea of the petitioner that the work awarded to the petitioner of the nature mentioned even in the order passed by the original authority may not fall in the category of “maintenance”. There is also prima facie, force in the submission of the learned counsel for the Revenue that there are overlapping works, hence, some of the works have been clearly mentioned in the agreement to be the work of maintenance. The writ petition of the petitioner is partly allowed - The application of the writ petitioner is allowed to the extent that the writ petitioner may now deposit 50% of the confirmed demand before the appellate authority within a period of one month from today - decided partly in favor of assessee.
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