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    <title>2011 (2) TMI 730 - CESTAT, CHENNAI</title>
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    <description>The assessee&#039;s own description of its activities, including telephone-related charges, supported a classification as infrastructural support services, so it failed to establish a prima facie case for total dispensation of predeposit at the interim stage. The tribunal therefore declined full waiver of the service tax, cess, interest and penalty demand, but granted partial relief by ordering a deposit of Rs. 2,50,000 within four weeks, waiving the balance and staying recovery pending the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207801</link>
      <description>The assessee&#039;s own description of its activities, including telephone-related charges, supported a classification as infrastructural support services, so it failed to establish a prima facie case for total dispensation of predeposit at the interim stage. The tribunal therefore declined full waiver of the service tax, cess, interest and penalty demand, but granted partial relief by ordering a deposit of Rs. 2,50,000 within four weeks, waiving the balance and staying recovery pending the appeal.</description>
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