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2010 (5) TMI 349 - CESTAT, BANGALOREWaiver of pre-deposit - service tax liability under the category of "Business Auxiliary Services - commission received towards tax collection from Central and State Governments and sale of bonds - Held that: - activity may be called as an operation of bank accounts which prima facie may not be covered under the category of "Banking and Other Financial Services" - application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal
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