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2010 (2) TMI 364 - CESTAT, BANGALOREStay-Business Auxiliary Services- The issue involved in this case is regarding the Service Tax liability on the brokerage/commission passed on by the shipping line to the shipper. Held that- In the absence of any evidences, the appellant has not made out a prima facie case for complete waiver of the amount of Service Tax confirmed by the Adjudicating Authority and upheld by the learned Commissioner (Appeals). Thus, the appellant to pre-deposit an amount
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