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2010 (8) TMI 293 - AT - Service TaxWaiver of pre-deposit – Technical Inspection and Certification Service - Technical and Certification Agency and has not issued any certificate - certificate issued after degassing and purging is in respect of LPG tankers, which are utilized by them for transportation of LPG - Appellant cannot be called to have rendered technical inspection and certification to themselves - applicant has made out a prima facie case for the waiver of pre-deposit of the amounts involved - waiver of pre-deposit allowed
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