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2014 (2) TMI 575 - CESTAT NEW DELHIWaiver of pre deposit - Penalty u/s 78 - Held that:- The appellant is admittedly a GTA service provider and requires truck for providing the services. He may use his own truck or may hire the truck from independent truck owners. Such hiring of trucks by him cannot be held to be business auxiliary services. As such, we are of the view that appellant is entitled to unconditional stay - Stay granted.
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