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2012 (8) TMI 102 - AT - Service TaxWaiver of pre-deposit – alleged that appellants provided Design Service which is taxable under the Finance Act and had not paid the service tax – Held that:- Appellants made a request before the adjudicating authority for an opportunity to produce evidence to show that the cost of design and drawing are included in the assessable value of patterns/castings and appropriate duty is paid - matter is remanded to the adjudicating authority - appellants volunteered to deposit a sum of Rs.50 lakhs remaining dues shall remain waived
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