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    <title>2009 (4) TMI 797 - CESTAT NEW DELHI</title>
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    <description>The Tribunal refused to stay operation of the appellate order because the Revenue had not shown, on the materials then before it, that the respondent clearly provided taxable technical testing and analysis services to domestic concerns other than job workers, or that the foreign concerns were manufacturing in India for testing in the respondent&#039;s laboratory. The Tribunal treated its view as prima facie only and found the factual basis insufficient to support interim restraint. The Revenue&#039;s stay application was therefore rejected and the appellate order continued to operate.</description>
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      <title>2009 (4) TMI 797 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=140083</link>
      <description>The Tribunal refused to stay operation of the appellate order because the Revenue had not shown, on the materials then before it, that the respondent clearly provided taxable technical testing and analysis services to domestic concerns other than job workers, or that the foreign concerns were manufacturing in India for testing in the respondent&#039;s laboratory. The Tribunal treated its view as prima facie only and found the factual basis insufficient to support interim restraint. The Revenue&#039;s stay application was therefore rejected and the appellate order continued to operate.</description>
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      <pubDate>Fri, 17 Apr 2009 00:00:00 +0530</pubDate>
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