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    <title>Business Retains Service Tax Funds, Must Pre-Deposit Full Penalty: No Waiver Given for Pre-Deposit Requirement.</title>
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    <description>They were collecting the service tax from their customers but instead of depositing the same with the Revenue, were retaining it with them. - it is not a fit case for dispensing with the condition of pre-deposit of the entire penalty amount - AT</description>
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