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2015 (4) TMI 218 - AT - Service TaxWaiver of pre deposit - 'site formation' or 'works contract' service - Held that:- prima facie case in favour of the appellant, as natural component in 'site formation' or 'works contract' cannot be taxed, further service tax being destination based, there is no scope of double collection from the main contractor & sub-contractor. - Stay granted. As regards admitted liability on GTA Services or other services - tax liability admitted by the appellants - appellant directed to deposit ₹ 10,00,000, within a period of six weeks - Partial stay granted.
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