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2006 (7) TMI 591

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Full Text of the Document

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.... applicant filed this application for waiver of pre-deposit of service tax of Rs. 63,800 and penalties. The contention of the applicant is that the service tax is demanded by considering the applicant as providing service of business auxiliary. The contention is that with effect from September 10, 2004, they are covered under this service. Prior to this date, the demand is not sustainable. The ....

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