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2014 (2) TMI 904 - CESTAT BANGALORETransaction amounts to exempted service or not - Separate accounts not maintained as per Rule 6(3) of the CCR, 2004 – Waiver of Pre-deposit – Held that:- The demand has been worked out at 5% of the value of tubes and flaps sold by the appellant to the dealers - the very basis of the show-cause notice was that the trading activity involved in the transaction between the appellant and the dealers was an exempted service – thus, the appellant has made out a strong prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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