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2010 (2) TMI 543 - CESTAT, AHMEDABADAppellant entered into an offshore drilling rig contract for supply of jackup rig and certain equipments/tools - Service tax demand - on the ground that the service provided by them is covered under the category of mining services - service provided by them is required to be classified and the appellant is a Government undertaking we consider that the amount already deposited by the appellants is sufficient for the purpose of provisions of section 35F made applicable to find service tax matters by section 84 of Finance Act, 1994 and accordingly, waive the requirement of pre-deposit of the balance amount of service tax, interest thereon and penalties imposed on the appellants and also grant stay against recovery of the same during the pendency of appeal.
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