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2007 (2) TMI 649 - AT - Service TaxExtract: .......herein, in other words, the case of L.H. Sugar Factories Ltd. (supra) is applicable. As such, the applicant is able to make out a prima facie case for waiver of pre-deposit of entire amount of tax and penalty. Accordingly the stay application is allowed and the requirement of pre-deposit of tax and penalty is waived till the disposal of the appeal.
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