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2014 (5) TMI 309 - HC - Service TaxWaiver of pre-deposit - business auxiliary services - marketing activities - tribunal directed the appellant to deposit 50% of the assessed service tax liability plus the proportionate interest - principle of consistency and binding precedent and uniformity - Held that:- in the matters of interlocutory orders, the principle of binding precedents do not apply. - the appellant is directed to deposit a sum of Rs. 50 lacs as a condition precedent for hearing of the appeal which would meet the ends of justice. - Decided partly in favor of assessee.
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