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    <title>2009 (2) TMI 379 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the ld. Commissioner (Appeals) regarding the refund of Service Tax on cancelled tickets, requiring the appellant to make a pre-deposit of Rs. 30,000 within six weeks. Failure to comply would result in further proceedings based on the evidence on record. The Tribunal also directed the appellant to pay the proper stamp duty on the authorization as court fee, emphasizing the importance of procedural compliance and evidence presentation for a fair hearing and decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76250</link>
      <description>The Tribunal upheld the decision of the ld. Commissioner (Appeals) regarding the refund of Service Tax on cancelled tickets, requiring the appellant to make a pre-deposit of Rs. 30,000 within six weeks. Failure to comply would result in further proceedings based on the evidence on record. The Tribunal also directed the appellant to pay the proper stamp duty on the authorization as court fee, emphasizing the importance of procedural compliance and evidence presentation for a fair hearing and decision.</description>
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