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    <title>2009 (10) TMI 435 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi addressed the service tax liability of LIC branches, jurisdiction in cases of central registration, waiver of pre-deposit, and the need to verify double taxation. The Tribunal acknowledged LIC&#039;s central registration in Mumbai and directed the Adjudicating Authority to correspond with the Bombay Service Tax Authority to prevent potential double taxation. The Tribunal remanded the matter to investigate further and ensure fair treatment for the Appellant, setting aside the impugned orders to prevent unjust taxation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77204</link>
      <description>The Appellate Tribunal CESTAT, New Delhi addressed the service tax liability of LIC branches, jurisdiction in cases of central registration, waiver of pre-deposit, and the need to verify double taxation. The Tribunal acknowledged LIC&#039;s central registration in Mumbai and directed the Adjudicating Authority to correspond with the Bombay Service Tax Authority to prevent potential double taxation. The Tribunal remanded the matter to investigate further and ensure fair treatment for the Appellant, setting aside the impugned orders to prevent unjust taxation.</description>
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