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2010 (10) TMI 547 - CESTAT, BANGALOREWaiver of pre-deposit - Broadcasting services - The lower authorities are trying to tax the amount received by the appellant from cellular/telephone companies - Appellant is registered under the Broadcasting Services - It is not very clear how the amount received by the appellant would be classifiable under Broadcasting Services - The contentions raised by the learned Counsel that on 10-7-2007, they had given detailed explanation as regards the amount received by them from the cellular companies for the SMSs, which transmitted the new clippings of the assesses - The show-cause notice is issued on 12-12-2008 for demanding Service Tax for the period 2005-2006 to 2007-08 which, prima facie seems to be time-barred . Held that: the appellant has made out a prima facie case on merits - Waiver of pre-deposit and recovery thereof stayed.
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