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    <title>2007 (5) TMI 634 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted a waiver of pre-deposit and stayed the recovery of service tax for &quot;Property Management Services&quot; until the appeal&#039;s disposal. It found that the appellant&#039;s argument, supported by a Ministry of Finance letter and various judgments, regarding the treatment of composite services as a single service based on the main service, had merit. The Commissioner&#039;s attempt to bifurcate the services under &quot;Property Management Services&quot; and recover service tax under &quot;Security Agency&quot; was deemed unsustainable.</description>
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    <pubDate>Wed, 16 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 634 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=184819</link>
      <description>The Tribunal granted a waiver of pre-deposit and stayed the recovery of service tax for &quot;Property Management Services&quot; until the appeal&#039;s disposal. It found that the appellant&#039;s argument, supported by a Ministry of Finance letter and various judgments, regarding the treatment of composite services as a single service based on the main service, had merit. The Commissioner&#039;s attempt to bifurcate the services under &quot;Property Management Services&quot; and recover service tax under &quot;Security Agency&quot; was deemed unsustainable.</description>
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      <pubDate>Wed, 16 May 2007 00:00:00 +0530</pubDate>
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