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    <title>2014 (2) TMI 201 - CESTAT KOLKATA</title>
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    <description>The Tribunal in this case denied a total waiver of pre-deposit of service tax and penalties under the Finance Act, 1994. The applicants admitted their service tax liability but failed to establish a strong case for complete waiver. They were directed to deposit 50% of the service tax within a specified timeframe, with non-compliance leading to appeal dismissal. The remaining amount would be waived upon deposit, and recovery stayed during the appeal process, striking a balance in addressing the issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243601</link>
      <description>The Tribunal in this case denied a total waiver of pre-deposit of service tax and penalties under the Finance Act, 1994. The applicants admitted their service tax liability but failed to establish a strong case for complete waiver. They were directed to deposit 50% of the service tax within a specified timeframe, with non-compliance leading to appeal dismissal. The remaining amount would be waived upon deposit, and recovery stayed during the appeal process, striking a balance in addressing the issue.</description>
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      <pubDate>Thu, 18 Apr 2013 00:00:00 +0530</pubDate>
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