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2013 (10) TMI 723

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.... SRI S.K. GAULE Heard both sides. 2. The applicant filed this application for waiver of pre deposit of Service Tax of Rs.25,70,853/- and equal amount of penalty under Section 78 and penalty of Rs.5,000/- under Section 77 of Finance Act, 1994. The contention of the applicant is that they are only evacuating ash from the silos and hydrobins and they are in no way concerned with the cleaning activi....