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    <description>At the stay stage, co-loader activity was treated as prima facie taxable under Business Auxiliary Service after the 10.9.2004 amendment, and suppression of relevant facts justified invocation of the extended period. The Tribunal also noted the contention that service tax had already been paid under Business Support Service for part of the period. Balancing these factors, it ordered a substantial pre-deposit and stayed recovery of the balance demand pending disposal of the appeal.</description>
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      <description>At the stay stage, co-loader activity was treated as prima facie taxable under Business Auxiliary Service after the 10.9.2004 amendment, and suppression of relevant facts justified invocation of the extended period. The Tribunal also noted the contention that service tax had already been paid under Business Support Service for part of the period. Balancing these factors, it ordered a substantial pre-deposit and stayed recovery of the balance demand pending disposal of the appeal.</description>
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