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    <title>2010 (2) TMI 813 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s application for waiver of pre-deposit of service tax, interest, and penalties amounting to Rs. 30,20,604 imposed for providing Franchisee service of selling &#039;abacus&#039; system. The Tribunal considered the activity akin to a recreational program rather than &#039;Commercial Training or Coaching&#039; services, citing a precedent in favor of the appellant. Consequently, the recovery of the amounts was stayed pending appeal disposal.</description>
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    <pubDate>Mon, 08 Feb 2010 00:00:00 +0530</pubDate>
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      <title>2010 (2) TMI 813 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=208100</link>
      <description>The Tribunal allowed the appellant&#039;s application for waiver of pre-deposit of service tax, interest, and penalties amounting to Rs. 30,20,604 imposed for providing Franchisee service of selling &#039;abacus&#039; system. The Tribunal considered the activity akin to a recreational program rather than &#039;Commercial Training or Coaching&#039; services, citing a precedent in favor of the appellant. Consequently, the recovery of the amounts was stayed pending appeal disposal.</description>
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      <pubDate>Mon, 08 Feb 2010 00:00:00 +0530</pubDate>
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