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2013 (10) TMI 298 - CESTAT NEW DELHIWaiver of pre deposit - Manpower recruitment and supply agency service - Held that:- prima facie, find no serious error in the conclusion of the adjudicating authority. The Ld. Counsel now desires to marshal additional evidence before the Tribunal in support of his plea as to receipt of sale proceeds on the immovable property and refund from Income Tax Department. No fresh evidence can be entertained by the Tribunal at this stage and without any application for production of additional evidence in this appeal. Prima facie, however, it would appear that the petitioner had not properly structured his case before the authorities below. - Service tax alongwith interest directed to be deposited - stay granted towards penalty.
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