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2012 (6) TMI 93 - AT - Service TaxWaiver of pre-deposit - adjustment of excess payment of service tax when the appeal is pending before Tribunal and stay has been granted - Held that:- appellant submitted that the issue as to whether the appellant was liable to pay Rs. 9,11,520/- during the year 2006-07 is before the Tribunal and stay against the recovery of the same has already been granted, matter is pending before the Tribunal and stay has been granted, it cannot be said that this amount has been confirmed, proper procedure to be followed would have been to wait for the outcome of the appeal filed by the appellant and pending before the Tribunal and before reaching the conclusion that the adjustment of Rs. 4,82,768/- was wrong, waiver is granted and stay against the recovery of the dues is also granted during the pendency of the appeal
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