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2014 (3) TMI 141 - AT - Service TaxWaiver of the pre-deposit - Demand of service tax - Cargo handling services - Held that:- contract talks about transportation of goods as well as loading and unloading of the goods either at the stock yard or at the godowns. Since the entire issue needs to be appreciated from the evidence on record and the findings recorded by the lower authority, we are of the view that the appellant has not made out a prima facie case for the complete waiver of the pre-deposit of the service tax liability confirmed by the lower authorities - Conditional stay granted.
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