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2011 (2) TMI 560 - AT - Service TaxWaiver of pre-deposit - Business Auxiliary Service (BAS) - The contention is that if the applicant is able to sell certain quantity of liquor, they are getting some discounts from their supplier and these discounts cannot be treated as income from BAS - Held that: applicant has a strong case in their favour, therefore, pre-deposit of the amount of Service Tax and penalty are waived and recovery of the same is stayed, till the disposal of the appeal - Decided in favor of the assessee
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