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Issues: Whether pre-deposit of the balance service tax, interest and penalties should be waived in respect of demands arising from Mandap Keeper Services, Business Support Services, Membership of Club or Association Services, and Beauty Treatment and Health & Fitness Services.
Outcome: The applicant was directed to pre-deposit Rs. 7,00,000 within eight weeks, and upon compliance, waiver of pre-deposit of the balance amounts was granted with recovery stayed till disposal of the appeal.