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2014 (1) TMI 562

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Full Text of the Document

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....) PER : S S Kang The applicant filed this application for waiver of pre-deposit of service tax of Rs.22,98,747/- with interest. The demand is confirmed on the ground that the applicant has provided taxable service of tour operator. 2. The contention of the applicant is that the service is provided in Jammu & Kashmir and the provisions of the Finance Act are not applicable to the State of Jammu....