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2010 (6) TMI 319 - CESTAT, KOLKATAWaiver of pre-deposit - demand is confirmed after treating the Applicant as provider of cargo handling service - Applicants are providing goods transport agency service within the mining area and loading and un-loading of the coal is incidental to the service - Held that: - amount already deposited is sufficient for hearing of the Appeal - pre-deposit of remaining amount of Service Tax and interest and penalties are waived - Stay Petition is allowed
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