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2014 (11) TMI 462 - AT - Service TaxWaiver of pre deposit - Cargo Handling Service - Held that:- Applicant in their Profit & Loss Account mentioned the service as Cargo Transport Hire Charges . The learned counsel submitted that assessee are only picking up the cargo from one place and delivering it to other place within the country. However, this argument is not appreciated - Partial stay granted.
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