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    <title>2005 (4) TMI 352 - CESTAT, NEW DELHI</title>
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    <description>The tribunal dismissed the stay application of the appellants, directing them to make a pre-deposit of the entire Service tax and penalty amount within eight weeks. The appellants&#039; argument for classification under &#039;Franchise Services&#039; was rejected, affirming their liability under &#039;business auxiliary services.&#039; Failure to comply would lead to dismissal of the appeal. The judgment highlights the significance of accurate classification for Service Tax liability and stresses compliance with tribunal directives to prevent appeal dismissal.</description>
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    <pubDate>Wed, 27 Apr 2005 00:00:00 +0530</pubDate>
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      <title>2005 (4) TMI 352 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115277</link>
      <description>The tribunal dismissed the stay application of the appellants, directing them to make a pre-deposit of the entire Service tax and penalty amount within eight weeks. The appellants&#039; argument for classification under &#039;Franchise Services&#039; was rejected, affirming their liability under &#039;business auxiliary services.&#039; Failure to comply would lead to dismissal of the appeal. The judgment highlights the significance of accurate classification for Service Tax liability and stresses compliance with tribunal directives to prevent appeal dismissal.</description>
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      <pubDate>Wed, 27 Apr 2005 00:00:00 +0530</pubDate>
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