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2009 (9) TMI 737

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..... This application seeks waiver of pre-deposit of Service tax demand of Rs. 35,171/- and penalties imposed under Sections 77 and 78 of the Finance Act, 1994 on the appellants. The appellants were carrying out Customs House Agent's (CHA) business for different clients and received brokerage. The demand pertains to the period from 17-2-2003 to 31-3-2006. 2. Heard both sides and perused the records. .....

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