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2013 (9) TMI 866 - DELHI HIGH COURTWaiver of pre-deposit - Road Transport Service – tribunal did not grant stay - The writ petitioner contends that though the Tribunal noticed facts and circumstances whereby the amount of tax were not paid by it for the bona fide reason that the DTC was under the impression – Held that:- There is no dispute that the DTC is a public authority - Its consistent position before the Revenue - including the CESTAT - was that the spaces which it had given to two customers meant that the latter had to deposit the service tax and that indeed they represented through documents that such liability was being discharged - later events disclosed that this was not the correct situation and that the spaces had further been sold and that the deposits had not been made. Stay granted - The CESTAT was directed to hear the appeals without the condition of any pre-deposit and decide the appeals at its earliest convenience – Decided in favour of Assessee.
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