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    <title>2013 (10) TMI 686 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted a waiver of the pre-deposit of all dues adjudged and stayed the recovery during the pendency of the appeal. The decision was based on the applicant&#039;s successful establishment of a prima facie case for the waiver of the duty and penalties under the Finance Act, 1994, considering the early payment of service tax on Franchise Service, the subsequent adjustment of excess payment, and the applicability of relevant decisions from other Tribunal benches.</description>
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      <description>The Tribunal granted a waiver of the pre-deposit of all dues adjudged and stayed the recovery during the pendency of the appeal. The decision was based on the applicant&#039;s successful establishment of a prima facie case for the waiver of the duty and penalties under the Finance Act, 1994, considering the early payment of service tax on Franchise Service, the subsequent adjustment of excess payment, and the applicability of relevant decisions from other Tribunal benches.</description>
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      <pubDate>Wed, 31 Jul 2013 00:00:00 +0530</pubDate>
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