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    <title>2009 (1) TMI 752 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted the applicant&#039;s request for a waiver of pre-deposit of tax and penalties under section 35F of the Central Excise Act, 1944. The applicant, a provider of taxable service, disputed the inclusion of transport charges in the gross value of taxable service, arguing that these charges were reimbursed by the service receiver. The Tribunal, referencing a similar case before the Larger Bench, found merit in the applicant&#039;s argument and waived the pre-deposit of the entire amount of tax and penalties until the appeal&#039;s disposal. The stay application was allowed, and the decision was issued on 15-1-2009.</description>
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    <pubDate>Thu, 15 Jan 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=128652</link>
      <description>The Tribunal granted the applicant&#039;s request for a waiver of pre-deposit of tax and penalties under section 35F of the Central Excise Act, 1944. The applicant, a provider of taxable service, disputed the inclusion of transport charges in the gross value of taxable service, arguing that these charges were reimbursed by the service receiver. The Tribunal, referencing a similar case before the Larger Bench, found merit in the applicant&#039;s argument and waived the pre-deposit of the entire amount of tax and penalties until the appeal&#039;s disposal. The stay application was allowed, and the decision was issued on 15-1-2009.</description>
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