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2017 (4) TMI 1279 - HC - Service TaxWaiver of Pre-deposit - Held that: - the decision in the case of Safety Retreading Company (P.) Ltd. Versus Commissioner of Central Excise, Salem [2012 (6) TMI 719 - CESTAT, CHENNAI (THIRD MEMBER)] relied upon where it was held that Service provider is required to produce documentary proof specifically indicating the value of the said goods and materials so sold by them - matter remitted back to the Tribunal for fresh consideration.
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