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2015 (12) TMI 276 - AT - Service TaxWaiver of pre deposit - appellant had not paid 6%/8% of the value of the exempted service while they had taken Cenvat credit without maintaining of separate accounts of input service credit in respect of taxable as well as exempted output services - Held that:- restaurant and short term accommodation services were not taxable during the relevant period and in the absence of definition of "service" it is hard to say that these were "services" on which no service tax was leviable under Section 66 of the Finance Act because Section 66 of the Finance Act levied service tax on taxable services enumerated in Section 65 (105) and as the valuation provisions in Section 67 only provided mechanism for valuation of taxable services the levy of service tax under Section 66 other than taxable services would prima facie fail in the absence of valuation provisions (refer the Supreme Court judgement in the case of CIT, Bangalore Vs. B.C. Srinivasa Setty [1981 (2) TMI 1 - SUPREME Court]. - pre-deposit of the amount of Cenvat credit taken towards so-called "non-taxable output service" along with proportionate interest would meet the requirement of Section 35F of Central Excise Act, 1944. - Partial stay granted.
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