2012 (12) TMI 702

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....oner, AR. Per: S S Kang: 1. Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs.69,44,352/-, interest and penalty. The applicant is providing taxable services and certain taxable services were provided to SEZ and by claiming the benefit of Notification No.8/2004 as amended by Notification No.4/2004. The case of the Revenue is that as the ap....