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2009 (5) TMI 814

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....pondent. ORDER This stay petition is directed to waiver of pre-deposit of Service Tax of Rs. 1,36,177/- and penalty of Rs. 10,000/- under Rule 15(3) of the Cenvat Credit Rules, 2004. 2. Heard both the sides and perused the records. 3. The lower authority had noted that the Appellants have availed Service tax credit on the following services :- (a) Repairs/masonry work caused to the bungalows/....