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2012 (8) TMI 134 - AT - Service TaxWaiver of pre-deposit – demand of service tax - appellant has entered into an agreement with HPC Ltd for supply of labour for running the retail outlet under COCO Scheme – Held that:- Services provided by the appellants are in terms of labour contract services entered by them with HPC Ltd - services cannot be held to be falling under business auxiliary service – waiver of pre-deposit allowed - Matter remand to Commissioner (Appeals)
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