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    <title>2010 (1) TMI 392 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the service provided involved the transfer of technical knowhow rather than consultancy engineering service. It held that the appellant was not required to pre-deposit the service tax, considering the genuine hardship it would face. The Tribunal also stayed the recovery of the demand during the appeal process, emphasizing the need for a thorough assessment of facts during the regular hearing. The decision highlighted the importance of proper classification of services, fair treatment in tax matters, and procedural considerations during appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77583</link>
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      <pubDate>Mon, 04 Jan 2010 00:00:00 +0530</pubDate>
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