2008 (2) TMI 243

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..... [Order] - Heard both the sides on the point of waiver of pre-deposit. 2. The appellant is engaged in the business of developing and printing colour photographs. The case of the appellant is that in order to provide the service it purchases paper and chemicals which is included in the gross amount charged for the service and as that part of the service amounts to sale, service tax is not payable o .....

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..... o a communication from the CBEC dated 7-4-2004. On behalf of the Revenue, attempt was made to distinguish the case. In view of the orders passed by the Tribunal in the cases of Ms. Jain Brothers and others we are not inclined to take a different view. Accordingly, we grant complete waiver of the requirement of pre-deposit. The stay application is allowed accordingly. [Dictated and pronounced in t .....

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