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    <title>2010 (2) TMI 415 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the applicant, waiving the pre-deposit of Service Tax, interest, and penalties amounting to Rs.19,40,220. The decision was based on the authorization granted by the Assistant Commissioner for centralized billing and collection of Service Tax by the Head office on behalf of branch offices. The Tribunal found the applicant&#039;s actions compliant with the authorization, leading to the waiver of pre-deposit and staying of recovery during the appeal process.</description>
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      <description>The Tribunal ruled in favor of the applicant, waiving the pre-deposit of Service Tax, interest, and penalties amounting to Rs.19,40,220. The decision was based on the authorization granted by the Assistant Commissioner for centralized billing and collection of Service Tax by the Head office on behalf of branch offices. The Tribunal found the applicant&#039;s actions compliant with the authorization, leading to the waiver of pre-deposit and staying of recovery during the appeal process.</description>
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