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2013 (10) TMI 1059 - CESTAT KOLKATAWaiver of Pre-deposit - Overseas Agency - The applicant is an overseas agency and had rendered services - Assessee submitted that during the course of hearing before the Ld. Commissioner (Appeal), they have deposited an amount of Rs.4.00 Lakhs in compliance with the direction of the Ld. Commr. (Appeals) issued under Section 35F of CEA, 1944 as applicable to Service Tax cases - the amount is sufficient for hearing of their appeal - In these circumstances, pre-deposit of the balance dues adjudged is waived and its recovery stayed during the pendency of the appeal – stay granted.
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