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2013 (10) TMI 1271 - CESTAT BANGALOREBusiness Support Service – Waiver of pre-deposit - The appellant is providing translation service to the customers – Held that:- Similar issue came up in [2013 (10) TMI 1239 - CESTAT BANGALORE] - From the definition, it can be seen that applying the principle of ejusdem generis, the transaction processing has to be considered along with the other terms used and when that is taken into account, translation work undertaken by the appellant cannot be covered by the definition - prima facie the demand was within normal period of limitation - the appellant is directed to deposit an amount of Rs.7,00,000 – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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