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    <description>In a service tax dispute, the Tribunal treated a strong prima facie limitation defence as sufficient grounds for waiver of the remaining pre-deposit. The show cause notice covered a long past period, and the applicant had already deposited part of the demand. On those facts, the Tribunal considered the existing deposit adequate for hearing the appeal and granted waiver of the balance pre-deposit of service tax and penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32147</link>
      <description>In a service tax dispute, the Tribunal treated a strong prima facie limitation defence as sufficient grounds for waiver of the remaining pre-deposit. The show cause notice covered a long past period, and the applicant had already deposited part of the demand. On those facts, the Tribunal considered the existing deposit adequate for hearing the appeal and granted waiver of the balance pre-deposit of service tax and penalties.</description>
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