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    <title>2012 (6) TMI 330 - CESTAT, BANGALORE</title>
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    <description>Complete waiver of pre-deposit was declined in a service tax dispute because the appellant&#039;s plea of bona fide belief and limitation was not accepted at the interim stage, and reliance on an earlier stay order was distinguished. Prima facie, the Tribunal accepted that 67% abatement under Notification No. 1/2006-S.T. was available, and balanced the rival positions by directing a partial pre-deposit. On compliance with that deposit, recovery of the balance dues was stayed, giving the appellant conditional interim protection rather than full waiver.</description>
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      <title>2012 (6) TMI 330 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=214010</link>
      <description>Complete waiver of pre-deposit was declined in a service tax dispute because the appellant&#039;s plea of bona fide belief and limitation was not accepted at the interim stage, and reliance on an earlier stay order was distinguished. Prima facie, the Tribunal accepted that 67% abatement under Notification No. 1/2006-S.T. was available, and balanced the rival positions by directing a partial pre-deposit. On compliance with that deposit, recovery of the balance dues was stayed, giving the appellant conditional interim protection rather than full waiver.</description>
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      <pubDate>Thu, 15 Dec 2011 00:00:00 +0530</pubDate>
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