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2009 (2) TMI 180 - CESTAT, BANGALOREVISA services to various sovereign countries, ground handling agency service and cargo handling service – held that - . On a careful consideration of the matter, we find that the issue with regard to service rendered by the applicant, whether the service provided by them is a sovereign function of a country or not, is not clear and debatable. The circular which has been relied on would also, prima facie, not in favour of the applicant - Thus the appellant has not made out prima facie case for complete waiver of pre-deposit of the amount. Accordingly, we direct the applicant to deposit an amount of Rs. 25,00,000/- (Rupees Twenty five lakhs only) within a period of four weeks and on such deposit, the pre-deposit of balance amount of service tax, interest and penalty involved in the matter stands waived and recovery stayed till the disposal of the appeal
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