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    <description>Waiver of pre-deposit was granted only in part in a service tax appeal. On a prima facie view that the adjudicating authority had noted deliberate alteration of evidence and that substantial sums had already been deposited during investigation, the appellant was required to deposit the balance admitted service tax before the appeal could be heard. Recovery of interest and penalty was stayed during the pendency of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35467</link>
      <description>Waiver of pre-deposit was granted only in part in a service tax appeal. On a prima facie view that the adjudicating authority had noted deliberate alteration of evidence and that substantial sums had already been deposited during investigation, the appellant was required to deposit the balance admitted service tax before the appeal could be heard. Recovery of interest and penalty was stayed during the pendency of the appeal.</description>
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