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2016 (2) TMI 807 - HC - Service TaxWaiver of pre-deposit - Demand of service tax on the activity of providing labour for harvesting sugarcane - for the later period it was found the no service tax is payable - whether in the light of later order, if the nature of service remains same, the appellant can be held amenable to service tax arises for consideration? - Held that:- We, in this situation, as in later period the services rendered by appellant are held not amenable to service tax, grant the prayer for waiver of pre-deposit. The appeal is restored for a fresh adjudication on merits. - stay granted.
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