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2014 (2) TMI 194 - CESTAT BANGALOREWaiver of pre deposit - Demand of service tax - erection, commissioning or installation service - management, maintenance or repair service - Held that:- appellant were executing works awarded by the main contractor and that the latter had paid service tax. Where they could prove this claim, the adjudicating authority granted the benefit. No further proof is forthcoming and therefore, prima facie, the appellant cannot be absolved of tax liability on the above ground. There is no plea of financial hardships in this application. But there is a plea of limitation against the impugned demand - Assessee directed to make a pre deposit - Conditional stay granted.
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