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2013 (10) TMI 130 - CESTAT CHENNAISurvey and Exploration of Mineral Oil and Gas Service – Waiver of Pre-deposit – Held that:- Revenue contended that on perusal of the agreement, it was clearly evident that they have rendered the service under the category Survey and Exploration of Mineral Oil and Gas Service - After hearing both sides and on perusal of the records there was force in the Contention of the Revenue – the Commissioner (Appeals) for the earlier period had accepted the classification of the service as contended by the learned counsel - After considering the submissions of both sides, we find that the deposit already made by the applicant was sufficient for waiver of predeposit of balance dues - it was made clear that the deposit made by the applicant would be accepted subject to verification by the Divisional Office - Stay granted.
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