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2014 (2) TMI 203 - CESTAT KOLKATAWaiver of pre-deposit of service tax - Penalty u/s 78 - security agency services - Held that:- despite security services, they, rendered other services also, which were not taxable during the relevant period and corresponding invoices also support the said facts. We also find that the applicants have deposited an amount of Rs.9,60,814/- against the confirmed demand. In these circumstances, the applicants are able to make out a prima-facie case for waiver of dues adjudged, accordingly, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the appeal - Stay granted.
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