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2010 (1) TMI 605 - CESTAT, NEW DELHIWaiver of pre-deposit – GTA service - yarn from the Nepalese suppliers are on FOR basis under which the price of the yarn includes the expenses for transportation of the goods handling which are incurred by the supplier and charged from the appellants – Held that: - appellants are not liable for payment of the service tax on the GTA service received by them - pre-deposit of the service tax demands, interest and penalty is waived - stay applications are allowed
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