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2013 (12) TMI 740 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Benefit of Notification No. 8/2005 and Notification No. 6/2005 - Held that:- service tax demand has been confirmed against the appellants under category of Business Auxiliary Service under clause V of the definition which covers the production of goods or processing of goods for or on behalf the clients. The activities undertaken by the appellants prima facie are covered under this clause of the definition of Business Auxiliary Service - Commissioner (Appeal) has granted the benefit of Notification No. 8/2005 dated 01.03.2005 but has not granted the benefit under Notification No. 6/2005 as amended on the ground that appellants have not produced any details of the value of taxable service provided by them. After going through Orders-in-Original and Orders-in-Appeal we find that in respect of first five appellants the value of taxable service provided by the appellants prima facie is much below the exemption limit. We are therefore of the view that the first five appellants have strong case for complete waiver of pre-deposit and stay of recovery against the dues till disposal of the appeal - Conditional stay granted.
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