2010 (4) TMI 523

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....hearing both sides for sometime on the application for waiver of predeposit of service tax and penalty, I found that it was possible to hear and decide the appeal itself at this stage and hence, proceed to do so with the consent of both sides. 2. Exemption from payment of service tax has been denied on the ground that the transporters whose services were availed by the assessees did not file decl....