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2013 (12) TMI 97 - CESTAT MUMBAIWaiver of pre-deposit of interest - Denial of refund of Service Tax paid on ‘gardening services’ and ‘insurance services’ - Held that:- appeal filed against denial of refund of Service Tax paid on ‘gardening services’ and ‘insurance services’ is pending before this Tribunal. The interest will be payable only if it is held that Service Tax is payable on these services and the same is yet to be decided - There is a prima facie case for complete waiver of pre-deposit of interest in favour of the applicant. The pre-deposit of interest is waived and its recovery is stayed during pendency of the appeal - Stay granted.
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