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2014 (1) TMI 1373 - AT - Service TaxWaiver of pre-deposit of Service Tax - Penalties under Sections 76 and 77 - Works Contract - Held that:- appellant is laying sewerage/drainage pipe-line for Ahmedabad Municipal Corporation or Ahmedabad Urban Development Authority. The adjudicating authority has held that these two organizations are not established solely for sanitation and are also engaged in the trade and commerce - appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved - Stay granted.
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