2009 (6) TMI 203

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.... Shni J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The applicants filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 52,09,304/- and penalty. The demand is confirmed on the ground that the applicant is providing service of clearing and forwarding agent. 2. The contention of the applicant is that the applicant....