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2014 (2) TMI 527 - CESTAT CHENNAIWaiver of predeposit of penalty - Renting of immovable property - Tax was deposited after investigation - Held that:- there is no dispute of the levy of the tax. It is also noted that the applicant has collected the tax which was not deposited with the Government. The deposit was made after the Department issued summons and started investigation. Hence the applicant has failed to make out a prima facie case for waiver of the entire amount of penalty - Conditional stay granted.
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