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2012 (12) TMI 33

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.....(AR) Per: S S Kang: Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of service tax of Rs.3,88,29,571/-, interest and penalty. The demand is confirmed on the ground that the applicants are providing commercial training and coaching services. The contention is that the applicants are conducting various courses in respect of spoken English and the demand....