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2013 (10) TMI 686 - AT - Service TaxStay application - Penalty u/s 78 - Franchise Service - Held that:- Applicant had paid the said amount, when they were not required to pay the service tax on Franchise Service. It is also not in dispute that the said amount had been adjusted in the subsequent period by reflecting in their respective ST-3 returns. Prima facie, we find that the decisions cited by the ld. Advocate are applicable to the facts and circumstances of the present case. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of the dues adjudged. Accordingly, pre-deposit of all dues adjudged is waived and its recovery stayed during pendency of the Appeal - Stay granted.
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