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    <title>2014 (8) TMI 626 - CESTAT BANGALORE</title>
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    <description>A partial stay and waiver of pre-deposit may be granted where the appellant shows only a limited prima facie case against service tax on online examination facilitation and voucher sales, with exemption under Notification No. 14/2004-S.T. left for final hearing. The extended period of limitation was also prima facie doubted because the department had audit material, audit notes, and later discussions on the same activities before issuing the show-cause notice. The operative effect was a directed partial deposit, with recovery of the balance stayed pending disposal of the appeal.</description>
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      <description>A partial stay and waiver of pre-deposit may be granted where the appellant shows only a limited prima facie case against service tax on online examination facilitation and voucher sales, with exemption under Notification No. 14/2004-S.T. left for final hearing. The extended period of limitation was also prima facie doubted because the department had audit material, audit notes, and later discussions on the same activities before issuing the show-cause notice. The operative effect was a directed partial deposit, with recovery of the balance stayed pending disposal of the appeal.</description>
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