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    <title>2010 (4) TMI 593 - CESTAT, BANGALORE</title>
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    <description>The Tribunal directed the appellant, a Goods Transport Agency, to deposit Rs. 1,50,000 within eight weeks due to failure in establishing eligibility under Notification No. 35/2004-S.T. The Tribunal emphasized the importance of providing evidence to support tax liability claims and granted a partial waiver based on the appellant&#039;s small operator status. Compliance with the deposit condition led to a stay on recovery until the appeal&#039;s resolution, highlighting the necessity of meeting evidentiary requirements in tax cases for favorable outcomes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=79008</link>
      <description>The Tribunal directed the appellant, a Goods Transport Agency, to deposit Rs. 1,50,000 within eight weeks due to failure in establishing eligibility under Notification No. 35/2004-S.T. The Tribunal emphasized the importance of providing evidence to support tax liability claims and granted a partial waiver based on the appellant&#039;s small operator status. Compliance with the deposit condition led to a stay on recovery until the appeal&#039;s resolution, highlighting the necessity of meeting evidentiary requirements in tax cases for favorable outcomes.</description>
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      <pubDate>Mon, 26 Apr 2010 00:00:00 +0530</pubDate>
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