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2013 (2) TMI 186 - AT - Service TaxWaiver of Pre-deposit - Business Auxiliary Service - Activity of procuring milk and milk products and selling it at a price fixed by the supplier - Held that:- The appellants are not at liberty to sell the milk at a higher rate or lower rate. In that case, the appellants are an agent of the supplier. Therefore, they are covered under the "Business Auxiliary Service". Accordingly, they failed to make out a case for hundred percent waiver of pre-deposit. Direct the applicant to make a predeposit of 50% of the service tax confirmed. Partly allowed
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