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2015 (1) TMI 381 - AT - Service TaxWaiver of pre-deposit of Service Tax - activity of making ‘Garments on Hangers’ - Held that:- prima facie the activity undertaken by the applicant does not cover under ‘Business Auxiliary Service’. In this view of the discussion, the applicant has made out a case for waiver of pre-deposit. We, therefore, waive the requirement of pre-deposit of Service Tax, interest and penalty imposed under the Finance Act, 1994 and stay demand thereof during pendency of the appeal - Stay granted.
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