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    <title>2009 (3) TMI 194 - CESTAT, BANGALORE</title>
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    <description>Waiver of pre-deposit was granted in a service tax dispute where the assessee had already paid more than fifty per cent of the assessed liability and the classification issue was contestable. The Tribunal treated the question whether construction of a retaining wall fell under commercial construction rather than site formation as a debatable issue and, on that basis, stayed recovery of the balance service tax and penalty pending disposal of the appeal. The order also directed that no recovery be made even after the expiry of 180 days from the date of the order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35538</link>
      <description>Waiver of pre-deposit was granted in a service tax dispute where the assessee had already paid more than fifty per cent of the assessed liability and the classification issue was contestable. The Tribunal treated the question whether construction of a retaining wall fell under commercial construction rather than site formation as a debatable issue and, on that basis, stayed recovery of the balance service tax and penalty pending disposal of the appeal. The order also directed that no recovery be made even after the expiry of 180 days from the date of the order.</description>
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      <pubDate>Wed, 25 Mar 2009 00:00:00 +0530</pubDate>
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