2011 (2) TMI 560

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..... spondent. [Order per : S.S. Kang, Vice-President, (Oral)]. - Heard both sides. Applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 5,53,758/- and penalty. The demand is confirmed on the ground that the applicant is providing Business Auxiliary Service (BAS). The contention of the applicant is that they are in the hotel business and they are selling liquor in the hot .....

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