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2015 (10) TMI 788 - HC - Service TaxPre-deposit - Refusal to give credit for Service Tax already deposited - classification - Service provided by Petitioner is “Transportation of Passengers by Air Services” - Department contends that Petitioner provides services of “Supply of Tangible Goods for use” - Tribunal refused to give credit for the deposit made under Section 35 of the Central Excise Act, 1944 on the ground of submissions made under different category – Held That:- petitioner has a prima facie case - Respondents ought to give the petitioner credit for the service tax amount – petitioner need not deposit 7.5% in the category of “Supply of Tangible Goods for use” and that its appeal shall not be rejected by the Tribunal on the ground that the petitioner has not deposited the amount in the said category.
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