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2014 (2) TMI 413 - CESTAT CHENNAIWaiver of pre-deposit - Demand of tax - Whether the applicant is liable to pay service tax on receipt of IATA commission from various airlines for the disputed period - Held that:- there is no proof of payment of the tax and the documents were not produced before the lower authorities Therefore, the payment already made cannot be accepted as deposit - applicant is directed to pre-deposit 50% of the tax demanded - Conditional stay granted.
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