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    <description>Pre-deposit was dispensed with pending appeal where the interim relief application arose from parallel proceedings concerning the same service tax liability. The material indicated that the proceedings initiated in 2002 related to the same activities and the same tax issue, and that the Department was aware of the earlier proceedings. On that prima facie basis, the existence of overlapping proceedings was treated as a relevant factor for granting interim relief during the pendency of the appeal.</description>
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      <description>Pre-deposit was dispensed with pending appeal where the interim relief application arose from parallel proceedings concerning the same service tax liability. The material indicated that the proceedings initiated in 2002 related to the same activities and the same tax issue, and that the Department was aware of the earlier proceedings. On that prima facie basis, the existence of overlapping proceedings was treated as a relevant factor for granting interim relief during the pendency of the appeal.</description>
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