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2011 (2) TMI 1138
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....ng, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of service tax of Rs. 2,41,279/-, interest and penalties. The contention of the applicant is that actuals which were paid and reimbursed by their clients such as out of pocket expenses are not subject to service tax under the provisions of Service Tax, therefore, demand is not sustainable. The con....