2013 (12) TMI 849

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..... ER Heard both sides. The applicants filed this application for waiver of pre-deposit of service tax amounting to Rs. 53,77,165/-, interest and penalty. The demand is confirmed on the ground that the applicant is provider of business auxiliary service. The contention of the applicant is that the applicant is selling rechargeable coupons, SIM Card of BSNL. Therefore, it cannot be said that the appl .....

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