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    <title>2010 (2) TMI 368 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=77553</link>
    <description>The Appellate Tribunal CESTAT, Bangalore granted the appellant&#039;s request for waiver of pre-deposit of service tax, interest, and penalties related to services provided under &#039;Managed Services&#039; and &#039;Consulting Integration Service&#039;. The Tribunal accepted the appellant&#039;s argument that the services should be classified under &#039;Information Technology Software Services&#039; rather than &#039;Management Consultancy Services&#039; post a specific date. Emphasizing the appellant&#039;s prior deposit under &#039;Business Support Service&#039;, the Tribunal allowed the waiver for the remaining amount, halting recovery until the appeal&#039;s final resolution. The case outcome pivoted on the classification of services and the appellant&#039;s adherence to previous deposits, reflecting the complexity of tax treatment determination.</description>
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    <pubDate>Mon, 15 Feb 2010 00:00:00 +0530</pubDate>
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      <title>2010 (2) TMI 368 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=77553</link>
      <description>The Appellate Tribunal CESTAT, Bangalore granted the appellant&#039;s request for waiver of pre-deposit of service tax, interest, and penalties related to services provided under &#039;Managed Services&#039; and &#039;Consulting Integration Service&#039;. The Tribunal accepted the appellant&#039;s argument that the services should be classified under &#039;Information Technology Software Services&#039; rather than &#039;Management Consultancy Services&#039; post a specific date. Emphasizing the appellant&#039;s prior deposit under &#039;Business Support Service&#039;, the Tribunal allowed the waiver for the remaining amount, halting recovery until the appeal&#039;s final resolution. The case outcome pivoted on the classification of services and the appellant&#039;s adherence to previous deposits, reflecting the complexity of tax treatment determination.</description>
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      <pubDate>Mon, 15 Feb 2010 00:00:00 +0530</pubDate>
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