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2012 (10) TMI 837 - AT - Service TaxBusiness Auxiliary Services - appellants engaged in the activities of visa facilitation and providing customer care services to the Diplomatic Mission Embassies/Consulates and the Visa applicants - Revenue contended the same to fall under the category of business auxiliary service - Held that:- Since issue involved is being clarified by the Circular No. 137/6/2011-ST dated 20/04/2011, therefore requirement of pre-deposit of the impugned demands is waived. On perusal of the said Circular, it is found that appellants are providing exactly the same services, which are discussed in para 3 of the said circular and as clarified by the CBE&C the activity undertaken by the appellants are not taxable under Section 65 (105) of the Finance Act, 1994 - Decided in favor of assessee
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