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    <description>Transportation of effluents from a factory for disposal was treated as not amounting to goods transport agency service, which supported a prima facie case for the appellant. On that basis, waiver of pre-deposit of service tax, interest and penalty was granted, and recovery of the adjudged amounts was stayed until disposal of the appeal.</description>
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      <description>Transportation of effluents from a factory for disposal was treated as not amounting to goods transport agency service, which supported a prima facie case for the appellant. On that basis, waiver of pre-deposit of service tax, interest and penalty was granted, and recovery of the adjudged amounts was stayed until disposal of the appeal.</description>
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