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    <title>2014 (7) TMI 198 - CESTAT  MUMBAI</title>
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    <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of penalty for service tax in a construction activity case, as the explanation to Sec. 65(105) was deemed prospective. The remaining dues were waived, and recovery stayed during the appeal process.</description>
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      <description>The Tribunal granted the applicant&#039;s request for waiver of pre-deposit of penalty for service tax in a construction activity case, as the explanation to Sec. 65(105) was deemed prospective. The remaining dues were waived, and recovery stayed during the appeal process.</description>
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