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2014 (2) TMI 200 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Penalty imposed under Section 78 - Tour Operator Service/Rent-A Cab Operator Scheme and Cargo Handling Service - service tax not collected from the customers - Mistake of law - Held that:- neither in the Show Cause Notice nor in the impugned Order, the amount relating to Tour Operator Service and Cargo Handling Service had been separately mentioned and the respective service taxes were not accordingly demanded. The ld. Advocate disputed the demand of service tax of cargo handling service, as according to him, no such services were rendered by the Applicant during the relevant period - Assessee directed to make pre deposit - Conditional stay granted.
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