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    <title>2013 (10) TMI 1209 - CESTAT BANGALORE</title>
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    <description>Invocation of the extended period of limitation was found not prima facie sustainable in the pending service tax dispute, given the earlier adjudication and revision on the same matter. On that basis, the Tribunal granted interim relief on conditions: the assessee was directed to deposit service tax for the normal period with interest within six weeks and report compliance on the specified date. Upon compliance, waiver of the balance pre-deposit was granted and recovery was stayed during the appeal.</description>
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      <description>Invocation of the extended period of limitation was found not prima facie sustainable in the pending service tax dispute, given the earlier adjudication and revision on the same matter. On that basis, the Tribunal granted interim relief on conditions: the assessee was directed to deposit service tax for the normal period with interest within six weeks and report compliance on the specified date. Upon compliance, waiver of the balance pre-deposit was granted and recovery was stayed during the appeal.</description>
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