2012 (12) TMI 905

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Full Text of the Document

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....ommr. (AR)   Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of Service Tax Rs.17,24,449/-, interest and penalty. The demand is confirmed after denying the benefit of Notification No.1/2006 dated 1.3.2006 which provides 60% abatement for payment of Service Tax on the condition that the assessee shall have to availed the credit on duty....