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2013 (11) TMI 398 - AT - Service TaxWaiver of Pre-deposit - Appellants provide various services – Held that:- In the show cause notice certain figures have been taken from the profit and loss account of the appellants and demands have been made without any segregation of service-wise amounts of services provided for demanding duty – Relying upon United Telecoms Ltd. vs. Commissioner, Service Tax, Hyderabad [2010 (10) TMI 730 - CESTAT, BANGALORE ] - In the absence of proposal in the show cause notice as to the liability of the assessee under the precise provision the demand cannot be held to be sustainable - appellants have made out a prima-facie case regarding non-chargeability of Service Tax Cargo Handling Services within the factory premises of M/s.TCL - Revenue has not brought out any evidence to the effect that man-power by numbers have been provided by the appellants to M/s. TCL to work under the supervision and control of M/s.TCL - The other contentions regarding manufacture of salt by appellants also need deeper considerations which can be done only at the time of final hearing – stay granted.
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