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    <description>Prima facie, the Tribunal found no adequate justification in the revision order for denying cum-tax value under the Explanation to Section 67 or for imposing penalties under Sections 77 and 78. On that assessment, it treated the differential service tax, interest, and penalty demands as fit for interim protection and granted waiver of pre-deposit with stay of recovery pending disposal of the appeal.</description>
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      <description>Prima facie, the Tribunal found no adequate justification in the revision order for denying cum-tax value under the Explanation to Section 67 or for imposing penalties under Sections 77 and 78. On that assessment, it treated the differential service tax, interest, and penalty demands as fit for interim protection and granted waiver of pre-deposit with stay of recovery pending disposal of the appeal.</description>
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