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    <title>2013 (10) TMI 1355 - CESTAT KOLKATA</title>
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    <description>Meter reading, bill preparation, bill delivery, consumer ledger maintenance and allied services performed for an electricity board were identified as prima facie classifiable under Business Auxiliary Service. Total waiver of the pre-deposit requirement was declined in part. Pre-deposit of 50% of the service tax demand was directed, while recovery of the remaining demand was stayed subject to compliance with that condition.</description>
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