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    <title>2013 (8) TMI 642 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that the Applicant did not meet the criteria to pay service tax at a reduced rate due to failure to comply with the necessary procedures. Consequently, the Tribunal ordered the Applicant to deposit 25% of the service tax within 10 weeks, with the remaining amount to be waived upon compliance. Failure to adhere to the directive would result in the dismissal of the Appeal without further notice, ensuring a balance between revenue interests and the Applicant&#039;s financial circumstances.</description>
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      <description>The Tribunal held that the Applicant did not meet the criteria to pay service tax at a reduced rate due to failure to comply with the necessary procedures. Consequently, the Tribunal ordered the Applicant to deposit 25% of the service tax within 10 weeks, with the remaining amount to be waived upon compliance. Failure to adhere to the directive would result in the dismissal of the Appeal without further notice, ensuring a balance between revenue interests and the Applicant&#039;s financial circumstances.</description>
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