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2011 (2) TMI 506 - CESTAT, NEW DELHIwavier of pre-deposit - GTA service - show cause notice was issued for demand of service tax, interest and penalty and the same was confirmed by both the authorities below - as per the provisions of Finance Act, 1994, under the category of business auxiliary service, the liability to pay service tax is on the service provider and not on the service recipient - applicants have made out a strong prima facie case in their favour
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