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2012 (12) TMI 234 - AT - Service TaxDemand of Service Tax - self service - services provided to units/branches of M/s SAIL (assessee) - held that:- There is no dispute that the applicant is an unit of M/s SAIL and the other units are also part of M/s SAIL. - Service provided to self is not liable to service tax - applicants are able to make out a prima facie case for total waiver of pre-deposit in their favour - stay granted. Decision in the case of INDIAN OIL CORPORATION LTD. Versus COMMISSIONER OF C. EX., PATNA - [2007 (5) TMI 135 - CESTAT, KOLKATA] followed.
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