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    <title>2009 (5) TMI 94 - CESTAT, MUMBAI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted in relation to penalty imposed under Section 76 of the Finance Act, 1994, where the appellant had paid service tax with interest before issue of the show-cause notice. The plea of bona fide belief under Section 80 was also relied on to support interim relief. The operative effect was that pre-deposit was waived and recovery of the penalty was stayed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35453</link>
      <description>Waiver of pre-deposit and stay of recovery were granted in relation to penalty imposed under Section 76 of the Finance Act, 1994, where the appellant had paid service tax with interest before issue of the show-cause notice. The plea of bona fide belief under Section 80 was also relied on to support interim relief. The operative effect was that pre-deposit was waived and recovery of the penalty was stayed.</description>
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      <pubDate>Tue, 12 May 2009 00:00:00 +0530</pubDate>
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