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    <title>2009 (1) TMI 757 - CESTAT NEW DELHI</title>
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    <description>The Tribunal determined that the applicant&#039;s activities constituted reconditioning, potentially subject to service tax. The Tribunal acknowledged the possible applicability of an exemption under Notification No. 12/2003 and directed the applicant to deposit Rs. 5,00,000 within 8 weeks. The remaining tax and penalty amounts were waived subject to this pre-deposit, and recovery was stayed pending appeal disposal. Compliance reporting was scheduled for 12-3-09, with the Tribunal&#039;s decision pronounced in open court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=128668</link>
      <description>The Tribunal determined that the applicant&#039;s activities constituted reconditioning, potentially subject to service tax. The Tribunal acknowledged the possible applicability of an exemption under Notification No. 12/2003 and directed the applicant to deposit Rs. 5,00,000 within 8 weeks. The remaining tax and penalty amounts were waived subject to this pre-deposit, and recovery was stayed pending appeal disposal. Compliance reporting was scheduled for 12-3-09, with the Tribunal&#039;s decision pronounced in open court.</description>
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      <pubDate>Fri, 09 Jan 2009 00:00:00 +0530</pubDate>
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