2005 (9) TMI 645

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..... S.S. Kang, Vice-President Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of Service Tax of ₹ 49,251. The demand of Service Tax was confirmed by treating the applicant as Business Auxiliary Service. The contention of the Revenue is that they are engaged in promoting the service of their client by collecting the samples of human beings. The content .....

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