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    <title>2010 (1) TMI 428 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted the appellant&#039;s request for a waiver of pre-deposit under the Finance Act, 1994, regarding liability for service tax on construction services. It found that the construction activity was carried out on land owned by the partnership firm, as per the partnership deed and the Indian Partnership Act. The Tribunal ruled in favor of the appellant, staying the recovery of the amounts in question pending the appeal&#039;s final disposal.</description>
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      <description>The Tribunal granted the appellant&#039;s request for a waiver of pre-deposit under the Finance Act, 1994, regarding liability for service tax on construction services. It found that the construction activity was carried out on land owned by the partnership firm, as per the partnership deed and the Indian Partnership Act. The Tribunal ruled in favor of the appellant, staying the recovery of the amounts in question pending the appeal&#039;s final disposal.</description>
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