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2013 (12) TMI 960 - CESTAT BANGALOREDemand of service tax - Business Support Service - Held that:- present demand of service tax is under Section 66A of the Finance Act, 1994 (reverse charge mechanism). If that be so, there is a revenue-neutral situation - In this scenario, there will be waiver of pre-deposit and stay of recovery in respect of the adjudged dues - Stay granted.
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