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2013 (11) TMI 607 - CESTAT CHENNAIVideo Tape Production Service u/s 65(120) of the Finance Act, 1994 – Waiver of Pre-deposit – Held that:- Apparently, the applicants are not providing "the process of any recording of any programme" - But, they are using computer and specialized software in relation to upgradation of post-production activity - this dispute would be looked into at the time of appeal hearing at length - Prima facie, in the applicant's own case, the Tribunal directed pre-deposit of about 25% of the demand of tax – Thus, the applicant directed to submit Rupees Forty Lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – partial stay granted.
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