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    <title>2014 (1) TMI 309 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s stay petition, waiving the pre-deposit of service tax amounting to Rs. 4,62,865/- along with interest and penalties. The appellant&#039;s activities, related to cutting vegetation and removing garbage, were deemed not strictly falling under &#039;Cleaning Activities&#039; for tax purposes. The Tribunal acknowledged the appellant&#039;s arguments, emphasizing the focus on residential areas rather than commercial or industrial sites. The decision highlighted the need to consider all legal submissions during the final appeal disposal, indicating a prima facie case for the waiver was established.</description>
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    <pubDate>Mon, 30 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 309 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=242084</link>
      <description>The Tribunal granted the appellant&#039;s stay petition, waiving the pre-deposit of service tax amounting to Rs. 4,62,865/- along with interest and penalties. The appellant&#039;s activities, related to cutting vegetation and removing garbage, were deemed not strictly falling under &#039;Cleaning Activities&#039; for tax purposes. The Tribunal acknowledged the appellant&#039;s arguments, emphasizing the focus on residential areas rather than commercial or industrial sites. The decision highlighted the need to consider all legal submissions during the final appeal disposal, indicating a prima facie case for the waiver was established.</description>
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      <pubDate>Mon, 30 Jul 2012 00:00:00 +0530</pubDate>
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