2011 (2) TMI 560

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....M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President, (Oral)]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 5,53,758/- and penalty. The demand is confirmed on the ground that the applicant is providing Business Auxiliary Service (BAS). The contention of the applicant is that they are in the hotel business....