PANCH SHEEL UDYOG Versus UNION OF INDIA - Service Tax - JHARKHAND HIGH COURT - HC - Waiver of pre-deposit - Commissioner (Appeals) directed the appellant to deposit full amount of demand - cleaning services of residential complex - held that - After going through the contents of the agreement and definition of the cleaning activities as given in Clause (24b) of Section 65 of the Finance Act, 1994, there may be prima facie force in the submission of the learned counsel for the petitioner that the................................... Service Tax - Case Laws
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