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2016 (1) TMI 441 - AT - Service TaxSupply of Tangible goods service - receipt of facility charges - control over the tanks - appellant has installed storage tanks/Evaporator at the customer's premises for supply of gases and have collected facility charges from the customers during the period 1.6.2009 to 1.8.2009. - Held that:- appellant has not made out a case for full waiver of Pre-deposit. - pre-deposit of 20% of the demand of service tax would be sufficient for compliance of Section 35F of Central Excise Act, 1944 - stay granted partly.
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