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2013 (12) TMI 790 - CESTAT CHENNAIDemand of service tax - Clearing and forwarding service - Bar of limitation - In the earlier period service not called as Clearing and forwarding service - Held that:- service rendered in respect of the impugned goods namely, wheat is in the nature of cargo handling service and there is an exemption available for such service rendered for agricultural produce under Notification No. 10/2002-S.T., dated 1-8-2002 - appellants have made out a prima facie case for waiver of the pre-deposit - Stay granted.
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