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2010 (11) TMI 155 - AT - Central ExciseWaiver of pre-deposit - Business Auxiliary Service - The applicants have made out strong prima facie case for total waiver for the reason that as per Explanation (zzzm) of Section 65 (105) of the Act, sale of space for advertisement in print media is exempted from levy of service tax and it cannot be disputed that even if the applicants promote the business of the newspapers by canvassing advertisements, the result is sale of space in newspapers for advertisement - pre deposit waived.
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