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2013 (12) TMI 619 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Non inclusion of amount received in hire charges for vehicle - From 16-5-2008, the statute has provided for services under supply of tangible goods wherein this kind of activity of hiring of vehicle mounted diesel generating sets would fall - Held that:- activity which has been into Service Tax net w.e.f. 16-5-2008, cannot be considered as an activity which will fall under some other heading prior to 16-5-2008. This is the ratio which has been settled by the Tribunal in various decisions like in the case of Board of Control for Cricket in India - [2007 (5) TMI 24 - CESTAT, MUMBAI] , and also the judgment of Hon’ble High Court of Mumbai in the case of Indian National Shipowners’ Association - [2009 (3) TMI 29 - BOMBAY HIGH COURT] - Stay granted.
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