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    <title>2008 (2) TMI 647 - CESTAT MUMBAI</title>
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    <description>Composite interior-related works including civil work, false ceiling, carpentry, painting, plumbing and electrical work, carried out under architects&#039; or consultants&#039; plans, were not shown on the available material to fall prima facie within the statutory definition of interior decorator service. In that position, the tribunal applied the view that where taxable coverage is not clearly established at the pre-deposit stage, waiver may be granted. The applicants were therefore entitled to waiver of pre-deposit and stay of recovery pending appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30496</link>
      <description>Composite interior-related works including civil work, false ceiling, carpentry, painting, plumbing and electrical work, carried out under architects&#039; or consultants&#039; plans, were not shown on the available material to fall prima facie within the statutory definition of interior decorator service. In that position, the tribunal applied the view that where taxable coverage is not clearly established at the pre-deposit stage, waiver may be granted. The applicants were therefore entitled to waiver of pre-deposit and stay of recovery pending appeal.</description>
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