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2009 (8) TMI 736 - AT - Service TaxWaiver of pre-deposit Service tax paid on insurance charges on cars assessee contended that cars are used in relation to business activity - and that insurance is a necessity before use of the cars Held that: - applicants have a case for waiver of the dues as per the impugned order as insurance on vehicle used for business activity can be considered as input service - pre-deposit waived - disposal of the appeal accordingly
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