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2011 (3) TMI 1058 - CESTAT, AHMEDABADWaiver of pre-deposit - Maintenance and repair, commissioning & installation and business auxiliary service etc. - Held that:- Finding by the Commissioner that the value of the goods supplied was not known to the service provider and the charges were made on the service receivers on the basis of percentage, the appellant has not been able to make out a strong prima-facie case in their favour - At the same time note that learned advocate drew out attention to invoices which in fact show the value of the goods supplied - The only conclusion that can be drawn is that the matter requires detailed consideration and verification of documents before coming to a final conclusion - Further no financial difficulty has been pleaded - Thus it is appropriate that appellant should be directed to deposit an amount of Rs.20 lakhs in terms of provisions of Section 35F Central Excise Act, 1944 made applicable to service tax matters by Section 83 of Finance Act, 1994.
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