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2008 (2) TMI 76 - AT - Service TaxManufacture of “Vanaspati” - leased out certain machinery to another party and collected rental - demand is on the gross amount so collected by the appellants on the basis that “equipment leasing by a body corporate” is part of “banking and financial services” u/s 65(10) - appellants are not any non-banking financial company and, therefore, applying ejusdem generis principle, they are prima facie not covered by expression “body corporate” - waiver of pre-deposit and stay of recovery granted
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