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2007 (5) TMI 135

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....s. After hearing the matter for some time, we find that the Appellants have a prima facie case in their favour and hence we waive the requirement of pre-deposit and take up the appeal itself for disposal with the consent of both sides. 2. Shri Mukesh Kumar, Authorized Representative of the Appellants states that the Department is seeking to levy Service Tax in respect of activities which have b....