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2013 (10) TMI 94 - AT - Service TaxDemand - reconciliation of ST returns with the balance sheet - Held that:- It is seen from the annexures ‘A’, ‘B’ and ‘C’ to the show cause notice dated 18.10.2010 that demand is mainly raised based on reconciliation of ST returns filed by the appellant with their balance sheet. In view of the case law relied upon, the appellant has, prima facie, made out a case for complete waiver of pre-deposit of confirmed dues and penalties. - stay granted.
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