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of <h1>Court Waives Pre-Deposit for Service Tax Liability Appeal</h1> <h3>ASTER TELESERVICES PVT. LTD. Versus COMMR. OF CUS. & C. EX., HYDERABAD</h3> ASTER TELESERVICES PVT. LTD. Versus COMMR. OF CUS. & C. EX., HYDERABAD - 2010 (17) S.T.R. 584 (Tri. - Bang.) The following is a summary of the key points from the given text:The text is a legal document that discusses a case involving a service tax liability on various activities under the Finance Act, 1994. The activities in question include the erection of telecommunication towers, construction of petrol pumps, industrial buildings, and railway signaling systems. The case involves a dispute over whether these activities constitute works contracts. The applicant contests the service tax liability and has produced evidence to indicate that the activities are declared as works contracts. The Adjudicating Authority has confirmed a certain amount of service tax, which the applicant has partially deposited. The court has waived the pre-deposit of the remaining balance and stayed the recovery of the amount until the appeal is disposed of.The legal document is a detailed account of the case, the activities involved, the arguments presented, and the decision made by the court. It provides a comprehensive overview of the legal proceedings and the factors considered in reaching the final judgment.
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