2011 (7) TMI 819

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Full Text of the Document

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....er : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of amount of Service tax of Rs. 1,36,062/- and penalties. The demand is confirmed on the ground that the applicant are providing 'business auxiliary service'. 2. Contention of the applicant is that they are undertaking the activity of grinding of coal. During the relevant period,....