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2015 (8) TMI 204 - AT - Service TaxWaiver of pre deposit - Business Support Service - whether as per the agreement signed by the appellant with regard to hiring of high quality custom built equipment and facilities for R&D/software/BPO/IT operations would make it a provider of Business Support Service - held that:- equipment and facilities like lifts, air-conditioning etc. went along with the building which was given on rent by it and therefore the service rendered was renting of immovable property service on which the service tax has been paid. Having regard to the facts that the dispute relates to classification of taxable service and an amount of ₹ 86,29,621/- towards impugned demand along with interest of ₹ 17,49,460/- stands deposited as acknowledged in the related show cause notice dated 13.9.2010, we are of the view that these deposits are sufficient to meet the requirement of Section 35F Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Requirement of pre-deposit of the remaining adjudicated liabilities and stay recovery thereof during pendency of the appeal. - Stay granted.
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