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    <title>2009 (5) TMI 804 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the Appellant failed to prove that the completion and finishing activities in their interior decoration services did not involve materials, impacting their tax liability. As a result, the Tribunal directed the Appellant to make an interim deposit of Rs. 2 crores to safeguard the Revenue&#039;s interests due to the suppression of facts and pending tax liabilities. The Tribunal granted a conditional right to appeal, stipulating compliance within a specified timeframe to suspend the realization of the remaining demand during the appeal process.</description>
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      <description>The Tribunal found that the Appellant failed to prove that the completion and finishing activities in their interior decoration services did not involve materials, impacting their tax liability. As a result, the Tribunal directed the Appellant to make an interim deposit of Rs. 2 crores to safeguard the Revenue&#039;s interests due to the suppression of facts and pending tax liabilities. The Tribunal granted a conditional right to appeal, stipulating compliance within a specified timeframe to suspend the realization of the remaining demand during the appeal process.</description>
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