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    <title>2011 (1) TMI 727 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s application for waiver and stayed the recovery of Service Tax, interest, and penalty amounts until the appeal&#039;s disposal. The Tribunal considered the precedent that maintenance and repair services for SAP systems were taxable only from a specified date, which supported the appellant&#039;s argument. Given the appellant&#039;s use of the SAP system maintained by their foreign parent company, the Tribunal found a prima facie case for the waiver of pre-deposit amounts.</description>
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    <pubDate>Mon, 17 Jan 2011 00:00:00 +0530</pubDate>
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      <title>2011 (1) TMI 727 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=206500</link>
      <description>The Tribunal allowed the appellant&#039;s application for waiver and stayed the recovery of Service Tax, interest, and penalty amounts until the appeal&#039;s disposal. The Tribunal considered the precedent that maintenance and repair services for SAP systems were taxable only from a specified date, which supported the appellant&#039;s argument. Given the appellant&#039;s use of the SAP system maintained by their foreign parent company, the Tribunal found a prima facie case for the waiver of pre-deposit amounts.</description>
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      <pubDate>Mon, 17 Jan 2011 00:00:00 +0530</pubDate>
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