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    <title>2010 (7) TMI 312 - CESTAT, MUMBAI</title>
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    <description>The application for waiver of pre-deposit of service tax and penalties amounting to Rs. 1,70,607/- was allowed. The judgment favored the applicant, considering her role as an independent advertisement consultant for the main company and the absence of evidence contradicting her claim that the main company had already paid the service tax. The recovery of the tax and penalties was stayed during the appeal process, emphasizing the applicant&#039;s prima facie case and the supporting documentation provided.</description>
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      <description>The application for waiver of pre-deposit of service tax and penalties amounting to Rs. 1,70,607/- was allowed. The judgment favored the applicant, considering her role as an independent advertisement consultant for the main company and the absence of evidence contradicting her claim that the main company had already paid the service tax. The recovery of the tax and penalties was stayed during the appeal process, emphasizing the applicant&#039;s prima facie case and the supporting documentation provided.</description>
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