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2014 (8) TMI 665 - AT - Service TaxWaiver of pre-deposit - Information Technology Literacy Course - Business Auxiliary Service - Held that:- Prima facie the activity of MKCL is not in the nature of business. Therefore, the service rendered by the applicants prima facie does not fall under Business Auxiliary Service. Accordingly, we waive the requirement of pre-deposit of entire amount of Service Tax, interest and penalty and stay recovery thereof during the pendency of the appeal - Stay granted.
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