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2013 (12) TMI 264 - AT - Service TaxStay application - Waiver of pre deposit - Penalty u/s 78 - Held that - adjudicating authority has confirmed the demand following Rule 5(1) of Service Tax (Determination of Value) Rules 2006 which has been struck down by the Hon ble Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. (2012 (12) TMI 150 - DELHI HIGH COURT). In these circumstances we are of the view that the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly all dues adjudged is waived and its recovery stayed during the pendency of the Appeal
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