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2008 (10) TMI 46 - HC - Service TaxTribunal while rejecting the claim of dispensing with the entire amount of pre-deposit, has found that for the purpose of levying service tax, cost of raw materials, packing materials, overheads and profit of the company, should not have been taken into consideration – petitioner may not be liable to pay service tax - since petitioner has agreed to give bank guarantee of the amount of Rs. 25 lacs, tribunal is directed to dispose the appeal on submission of bank guarantee of 25 lacs
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