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    <title>pre-deposit of tax before CESTAT</title>
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    <description>Pre-deposit of disputed service tax is required under Section 35F pending an appeal, but the tribunal may, in its discretion, dispense with the deposit-fully or partly-if deposit would cause undue hardship, subject to conditions to safeguard revenue; such waiver applications should be disposed within thirty days. Appellants should explore seeking waiver before making any pre-deposit, as tribunals have in multiple instances granted full dispensation where prima facie case favored the assessee.</description>
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      <description>Pre-deposit of disputed service tax is required under Section 35F pending an appeal, but the tribunal may, in its discretion, dispense with the deposit-fully or partly-if deposit would cause undue hardship, subject to conditions to safeguard revenue; such waiver applications should be disposed within thirty days. Appellants should explore seeking waiver before making any pre-deposit, as tribunals have in multiple instances granted full dispensation where prima facie case favored the assessee.</description>
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