2008 (2) TMI 243

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....ala, DR, for the Respondent.  [Order] - Heard both the sides on the point of waiver of pre-deposit. 2. The appellant is engaged in the business of developing and printing colour photographs. The case of the appellant is that in order to provide the service it purchases paper and chemicals which is included in the gross amount charged for the service and as that part of the service amoun....