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2013 (10) TMI 45 - CESTAT BANGALOREStay application - non deposit of service tax as collected from the clients / customers - Held that:- assessee has not followed the proper procedure despite registered under Service Tax Act and has collected the amounts from his clients. At the same time, we are convinced that the appellant would be under severe financial hardship, as it is a common knowledge that mining has been banned by the Government of India. - stay granted partly.
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