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    <title>2013 (12) TMI 624 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld substantial service tax demands for &quot;Commercial or Industrial Construction Service&quot; and &quot;Works Contract Service,&quot; rejecting petitioner&#039;s contentions on limitation period and abatement benefits. Waiver of pre-deposit and stay granted subject to specific conditions, requiring tax remittance within a timeframe, failing which stay would be dissolved. The judgment emphasizes legislative definitions, denial of abatement, and distinguishes between services provided to government entities. Overall, the decision affirms tax liability while providing relief and setting compliance conditions based on a detailed legal analysis.</description>
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    <pubDate>Wed, 10 Jul 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 624 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=240959</link>
      <description>The Tribunal upheld substantial service tax demands for &quot;Commercial or Industrial Construction Service&quot; and &quot;Works Contract Service,&quot; rejecting petitioner&#039;s contentions on limitation period and abatement benefits. Waiver of pre-deposit and stay granted subject to specific conditions, requiring tax remittance within a timeframe, failing which stay would be dissolved. The judgment emphasizes legislative definitions, denial of abatement, and distinguishes between services provided to government entities. Overall, the decision affirms tax liability while providing relief and setting compliance conditions based on a detailed legal analysis.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 10 Jul 2013 00:00:00 +0530</pubDate>
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