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    <title>2009 (4) TMI 271 - CESTAT, BANGALORE</title>
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    <description>The appellants were directed to pre-deposit Rs. 1,00,000 within one month, with the remaining balance waived, and recovery stayed until appeal disposal. The demand for services as a subcontractor to a courier agency was deemed invalid as the main agency discharged the tax liability. The liability for &#039;Business Auxiliary Service&#039; was pending before the High Court. Air Cargo service was not taxable under &#039;Business Auxiliary Service&#039; before 10-9-2004, requiring a pre-deposit of Rs. 1,00,000. Failure to comply would result in appeal dismissal. Compliance with Tribunal directives was emphasized to avoid dismissal and assess tax liabilities accurately.</description>
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    <pubDate>Fri, 24 Apr 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=75170</link>
      <description>The appellants were directed to pre-deposit Rs. 1,00,000 within one month, with the remaining balance waived, and recovery stayed until appeal disposal. The demand for services as a subcontractor to a courier agency was deemed invalid as the main agency discharged the tax liability. The liability for &#039;Business Auxiliary Service&#039; was pending before the High Court. Air Cargo service was not taxable under &#039;Business Auxiliary Service&#039; before 10-9-2004, requiring a pre-deposit of Rs. 1,00,000. Failure to comply would result in appeal dismissal. Compliance with Tribunal directives was emphasized to avoid dismissal and assess tax liabilities accurately.</description>
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      <pubDate>Fri, 24 Apr 2009 00:00:00 +0530</pubDate>
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