2007 (12) TMI 150

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....ent]. -1. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,10,905/- and penalties. The demand was confirmed on the ground that the applicants were producing goods on behalf of the client. Admitted facts are that the applicants are undertaking the process of cutting of paper into sheets. We find that the period in dispute is 10-9-04 to 1....