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    <title>2009 (6) TMI 405 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Revenue, directing the Applicant to deposit 50% of the tax amount within eight weeks due to insufficient grounds for a total waiver. The Tribunal waived the remaining Service Tax and penalties, with recovery stayed. The Applicant&#039;s argument for time-barred demand was rejected, and the Tribunal considered financial hardship in granting a partial waiver. Compliance with the Tribunal&#039;s decision was required by a specified date, with the judgment pronounced in open court for further action by the parties.</description>
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      <description>The Tribunal ruled in favor of the Revenue, directing the Applicant to deposit 50% of the tax amount within eight weeks due to insufficient grounds for a total waiver. The Tribunal waived the remaining Service Tax and penalties, with recovery stayed. The Applicant&#039;s argument for time-barred demand was rejected, and the Tribunal considered financial hardship in granting a partial waiver. Compliance with the Tribunal&#039;s decision was required by a specified date, with the judgment pronounced in open court for further action by the parties.</description>
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