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2014 (7) TMI 939 - HC - Service TaxWaiver of pre-deposit - appellant argued that the nature of services provided by the Railway and considering its status in law the Tribunal should not have directed payment of any sum of ₹ 25 lacs - Held that:- perusing Section 99 which came to be inserted by the Finance Act, 2013 with effect from 10.05.2013, we are of the opinion that the Appellants have made out a strong prima facie case and of complete waiver of a predeposit condition. The impugned order is, therefore, quashed and set aside. The application for stay/waiver of predeposit is allowed accordingly. - stay granted.
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