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2011 (1) TMI 829 - AT - Service TaxWaiver of pre-deposit - GTA services - applicants have made out a strong prima facie case for total waiver in the light of their submission prima facie that they were not service receivers since the consignment notes have been drawn against the consignee (consignment agent), that the GTA alone has provided service to the consignment agents and prima facie the consignment agents are liable to pay service tax - Decided in favor of the assessee
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