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2013 (10) TMI 93 - CESTAT CHENNAIShort payment of service tax - Penalty u/s 78 - Held that:- applicant has paid 25% of the tax short paid as penalty adjudged by the original authority which is sufficient for waiver of pre-deposit of balance penalty for admission of appeal in the facts and circumstances of the case. So it is ordered accordingly. Further, there shall be stay on collection of such penalty arising from the pendency of the appeal - stay granted.
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