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2016 (4) TMI 692 - AT - Service TaxWaiver of pre-deposit - Demand raised under the category of "Commercial and Industrial Services" whereas according to the latest ruling of the Supreme Court, the said activities would fall under the "Works Contract Services" - Held that:- appellant agreed that there is no undue financial hardships on their part so as to satisfy the conditions of Section 35 F of the Central Excise Act. Accordingly, the appellant is directed to deposit ₹ 1.05 crores within a period of 15 days.
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