2014 (7) TMI 238

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....th sides. 2. The applicant filed the application for waiver of pre-deposit of the dues. 3. The contention of the applicant is that the demand is from South East Central Railway, Nagpur on the ground that the Indian Railways provided the taxable service. The applicant relies upon the provisions of the Finance Act, 2013 whereby under Section 99 the services provided by the Indian Railways prior to....