2007 (5) TMI 626

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Full Text of the Document

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....r the Respondent : Uma Shankar ORDER Jyoti Balasundaram (Vice President) We have heard both sides on the application for waiver of pre-deposit of Service Tax credit of Rs. 2,04,39,093 and penalty of equal amount. The demand arises as a result of holding that Towers and parts of Towers and pre-fabricated building, Printers and Office chairs are not capital goods for the purpose of providing outp....