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2012 (6) TMI 665

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.... Per: Jyoti Balasundaram: On hearing both sides on the application for waiver of predeposit of service tax of Rs.2,63,262/- together with interest and equal amount of penalty (demand stands confirmed by holding that assessees were liable to service tax under the category of "Consulting Engineering Service" on reimbursement amount received by their service engineers who were rendering the serv....