2009 (11) TMI 475

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....r the Appellant. V. Raja Ram for the Respondent. ORDER This stay petition is filed by the applicant for waiver of pre-deposit of service tax of Rs. 7,06,874. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the appellants are carrying out testing and repair of the cylinders received from their customers i.e., IOCL, HPCL, BPCL under a contract which is a ....