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2013 (10) TMI 1269 - CESTAT CHENNAIAir Travel Agents service - Waiver of pre-deposit - The impugned interim order of the respondent, passed under Section 35F , directing the petitioner to pay the entire amount of service tax, as a pre-deposit, as a pre-condition for hearing the appeal filed by the petitioner, is onerous in nature - in view of the averments made in the affidavit filed in support of the writ petition and the impugned order of the respondent is modified directing the petitioner to deposit 30% of the amount of service tax On the petitioner complying with the said condition, the respondent shall hear and dispose of the appeal on merits and in accordance with law - Following decision of M/s. Asveen Air Travels (P) Limited, Versus The Commissioner of Central Excise (Appeals) [2011 (3) TMI 317 - MADRAS HIGH COURT] - Decided in favour of assessee.
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