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    <description>A decision on a stay or waiver of the pre deposit must be taken before a service tax appeal is heard; payment of the demand is not an absolute prerequisite. The appellate authority considers an application for stay or waiver and may grant full or partial relief based on the merits, other relevant factors and the appellant&#039;s financial position, or require a portion of the tax as pre deposit where the appeal is weak. Procedure differs from income tax appeals.</description>
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      <description>A decision on a stay or waiver of the pre deposit must be taken before a service tax appeal is heard; payment of the demand is not an absolute prerequisite. The appellate authority considers an application for stay or waiver and may grant full or partial relief based on the merits, other relevant factors and the appellant&#039;s financial position, or require a portion of the tax as pre deposit where the appeal is weak. Procedure differs from income tax appeals.</description>
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