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2012 (8) TMI 73 - AT - Service TaxWaiver of pre-deposit - telecommunication service - applicant provides SIM cards to their customers through their dealers – Held that:- Amount paid as sales tax cannot be considered as sufficient compliance of Section 35F of the Central Excise Act, read with Section 83 of the Finance Act - Tribunal have no power to adjust such payments as the same is created under the Special Act i.e., Customs Act, Finance Act and Central Excise Act - applicant directed to make pre-deposit - penalties under the Finance Act shall remain stayed during the pendency of the appeal.
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