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2011 (3) TMI 825 - AT - Service TaxStay application - Non compliance of the provisions of Section 35F - The applicant does not dispute the confirmation of the service tax duty against them - He fairly agrees that the same is required to be paid by them but submits that as the appellant is undergoing financial difficulties, it is not possible for them to deposit the dues - As such the direction by Commissioner (Appeals) to deposit an amount of Rs.5 lakhs in terms of the provisions of Section 35F cannot be said to be harsh - Appellant directed to deposit the amount as per order of commissioner (appeals).
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