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2010 (4) TMI 593 - CESTAT, BANGALOREWaiver of pre-deposit - Service Tax liability on the appellant as a GTA - recipient of this bundle is a small proprietorship firm and hence, they will be covered under Notification No. 35/2004-S.T., dated 3-12-2004 - Held that: - benefit of Notification 35/2004 can be given to the appellant only on production of evidence - appellant had not made a prima facie case for complete waiver of the amounts - condition of pre-deposit of the balance amounts involved is waived and recovery thereof stayed, till the disposal of the appeal
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