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2013 (12) TMI 264

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.... waiver of pre-deposit of Service Tax of Rs.37.57 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. The Ld. Advocate at the outset submitted that the Applicant are operating as a CHA and received taxable value during the relevant period. From the initial demand of Rs.69,57,695/-, the Ld. Commissioner after considering all aspects had reduced it to Rs.37.57 La....