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    <title>PRE-DEPOSIT OF SERVICE TAX</title>
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    <description>Section 35F requires deposit of duty or penalty as a pre-condition for pursuing an appeal unless the appellate authority dispenses with that requirement on grounds such as undue hardship and subject to conditions; interest is outside the statutory definition of &quot;duty demanded&quot; and need not be pre-deposited, though interest liability continues during any stay.</description>
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    <pubDate>Thu, 26 Aug 2010 17:17:43 +0530</pubDate>
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      <description>Section 35F requires deposit of duty or penalty as a pre-condition for pursuing an appeal unless the appellate authority dispenses with that requirement on grounds such as undue hardship and subject to conditions; interest is outside the statutory definition of &quot;duty demanded&quot; and need not be pre-deposited, though interest liability continues during any stay.</description>
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