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    <description>The Tribunal granted a waiver of the entire pre-deposit amount during the pendency of the appeal, as the majority found that the applicants had a strong prima facie case against the service tax demand on volume discounts received from media. The Tribunal concluded that the discounts were not for promoting media business but were volume-based incentives not specific to any client, and thus, not taxable under &quot;business auxiliary service.&quot;</description>
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      <description>The Tribunal granted a waiver of the entire pre-deposit amount during the pendency of the appeal, as the majority found that the applicants had a strong prima facie case against the service tax demand on volume discounts received from media. The Tribunal concluded that the discounts were not for promoting media business but were volume-based incentives not specific to any client, and thus, not taxable under &quot;business auxiliary service.&quot;</description>
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