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    <title>2008 (8) TMI 241 - CESTAT Bangalore</title>
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    <description>A substantial limitation defence, supported by the record that service tax was already being paid under the relevant heads and that the department knew the material facts, justified interim waiver of the balance pre-deposit. The reduced demand, following dropping of proceedings on three charges by another Commissionerate, further supported the plea that the extended limitation period was not readily invocable. On that basis, stay of recovery was granted at the interim stage, subject to the appellant depositing Rs. 50,00,000 within three months to safeguard revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33386</link>
      <description>A substantial limitation defence, supported by the record that service tax was already being paid under the relevant heads and that the department knew the material facts, justified interim waiver of the balance pre-deposit. The reduced demand, following dropping of proceedings on three charges by another Commissionerate, further supported the plea that the extended limitation period was not readily invocable. On that basis, stay of recovery was granted at the interim stage, subject to the appellant depositing Rs. 50,00,000 within three months to safeguard revenue.</description>
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