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    <title>2009 (6) TMI 169 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, directing a pre-deposit of Rs. 15,00,000 within a specified timeframe for the disputed tax demand related to finishing services under the Commercial or Industrial Construction Service. The Tribunal stayed the realization of the balance demand pending the appeal&#039;s disposal and waived the pre-deposit requirement for Education Cess during the appeal process. The decision focused on the taxability of the service, valuation disputes, and the need for evidence to determine the value of the taxable service.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75067</link>
      <description>The Tribunal ruled in favor of the appellant, directing a pre-deposit of Rs. 15,00,000 within a specified timeframe for the disputed tax demand related to finishing services under the Commercial or Industrial Construction Service. The Tribunal stayed the realization of the balance demand pending the appeal&#039;s disposal and waived the pre-deposit requirement for Education Cess during the appeal process. The decision focused on the taxability of the service, valuation disputes, and the need for evidence to determine the value of the taxable service.</description>
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      <pubDate>Tue, 16 Jun 2009 00:00:00 +0530</pubDate>
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