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2009 (1) TMI 461 - CESTAT, BANGALOREConstruction of Complex Service - The revenue demanded service tax along with interest and penalties from the assessee, a partnership firm, on the ground that it had rendered services under the category of 'Construction of residential complex service' and that it had not declared the same with a deliberate intention to evade the payment of service tax. The assessee contended that one of its partners had brought a land in which the construction was carried out and same was included in property of firm. Hence according to assessee it was not rendering any service to anyone as construction was done for firm itself. Held that - partnership agreement and deed of confirmation prima-facie, belonged to assessee. Thus, the assessee had made out a case for waiver of pre-deposit requirement.
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