2009 (6) TMI 100

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....r the Respondent. [Order]. - The applicants filed this application for waiver of pre-deposit of tax of Rs. 1,03,819/- and penalty of Rs. 50,000/- under Sections 76 and 78 of Finance Act, 1994. 2. Learned Advocate submits that they are not contesting the levy of tax under "Business Auxiliary Services". She submits that the applicant is a small unit providing financial assistance to the custom....