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2015 (8) TMI 541 - AT - Service TaxWaiver of pre deposit - Subsequent deposit of tax - Held that:- Commissioner (Appeals) dismissed the appeal on the ground of default in making pre-deposit. We find that the appellant had subsequently deposited the entire amount of service tax, which in our opinion is sufficient to hear their appeal. Consequently, we remand the matter to the Ld. Commissioner (Appeal) for deciding the issue afresh, on merit, without insisting for any pre-deposit - Decided in favour of assessee.
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