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2015 (6) TMI 914 - AT - Service TaxWaiver of pre deposit - 'Management, Maintenance or Repair service on the Annual Maintenance Charges - Held that:- Amount received as AMC is not deposited in the Govt. treasury. Further there is no constitutional basis to hold that services rendered as a statutory function are ipso facto immune from liability to service tax. Thus, the decision of CESTAT in the case of Maharashtra Industrial Development Corporation (2014 (11) TMI 311 - CESTAT MUMBAI) may be per incuriam of the Constitution of India. - prima facie it had added the maintenance charges in the lease rent while computing the taxable amount and paid the service tax thereon and if that is taken into account, the short payment would come in the range of ₹ 5 lakhs. Accordingly, we order pre-deposit of ₹ 5 lakhs along with proportionate interest within four weeks - Partial stay granted.
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