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2014 (6) TMI 166 - CESTAT MUMBAIReceipt of commission - Business Auxiliary Service - activity of preparing Octroi form and depositing the same before the authorities for their clients - Held that:- activity undertaken by the applicant is not covered under Business Auxiliary Services, therefore, the applicant has made out a case for total waiver of service tax, interest and penalties. Accordingly, we waive the requirement of pre-deposit of service tax, interest and penalty and recovery thereof stayed during tine pendency of the appeal - Stay granted.
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