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2010 (12) TMI 429

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....the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].  - Heard both sides on the application for waiver of predeposit of service tax of Rs. 4,02,944/- together with interest and equal amount of penalty - the demands stand confirmed by holding that, in terms of Notification No. 12/2003-S.T., dated 20-6-2003, it is only the value ....