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    <title>2009 (3) TMI 115 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ordered a complete waiver of the remaining dues demanded in the impugned order regarding the requirement of pre-deposit by the applicants for Service Tax, interest, and penalties related to construction services. The judgment extensively analyzed the interpretation of the Board&#039;s Circular on service tax liability for construction services, including the consideration of commercial property in the service tax liability issue. The Stay Order was to continue without coercive measures by Revenue until the appeal&#039;s disposal, emphasizing adherence to legal provisions and precedents in resolving the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34132</link>
      <description>The Tribunal ordered a complete waiver of the remaining dues demanded in the impugned order regarding the requirement of pre-deposit by the applicants for Service Tax, interest, and penalties related to construction services. The judgment extensively analyzed the interpretation of the Board&#039;s Circular on service tax liability for construction services, including the consideration of commercial property in the service tax liability issue. The Stay Order was to continue without coercive measures by Revenue until the appeal&#039;s disposal, emphasizing adherence to legal provisions and precedents in resolving the case.</description>
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