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2012 (6) TMI 488 - CESTAT, BANGALOREWaiver of pre-deposit - demand of service tax is for the period from 10.9.2004 to 31.3.2006 and the same was confirmed against the appellant by the original authority in adjudication of a show-cause notice which was issued on 26.11.2008 invoking the extended period of limitation –SCN merely mentions non-declaration of P & T charges collected from customers for providing Banking and Other Financial Services in ST-3 returns – Held that:- show-cause notice which was issued in November 2008 did not specifically allege any suppression of such fact with intent to evade payment of service tax. Hence there will be waiver of pre-deposit.
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