2007 (3) TMI 119

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Full Text of the Document

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....ation for waiver of pre-deposit of service tax of Rs. 91,23,443/- together with penalty of equal amount. The issue in dispute relates to includibility of transportation charges in the taxable services of storage and warehousing services and cargo handling services. 2. We find that a strong prima facie case for waiver has been made out in the light of CBEC circular dated 1-8-2002 which provides ....