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2014 (2) TMI 50 - CESTAT NEW DELHIWaiver of pre-deposit - Business Auxiliary Service - Cargo Handling Service - Held that:- Prima-facie, it would appear that confirmation of the assessment levy in so far as ‘Business Auxiliary Service’ head of tax is concerned is arguable in this appeal; and not so in respect of the tax towards steamer agent and cargo handling services - Conditional stay granted.
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