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2007 (8) TMI 791

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....e Appellant. Shri R.K. Verma, DR, for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Common issue is involved, therefore, the applications are taken up together. The applicant filed this application for waiver of pre-deposit of amount of Service Tax. Case of revenue is that the applicants are providing the service of maintenance or repair. The contention of applicant is ....