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2014 (10) TMI 685

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...., for the Appellant. Shri J. Nair, AR, for the Respondent. ORDER This application is filed for waiver of the pre-deposit of an amount confirmed as Service Tax liability, interest thereof and penalties imposed. Both the lower authorities have held that the appellant herein has provided services under the category of clubs or association services. 2. Heard both sides and perused the....