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    <title>2011 (4) TMI 913 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of the Service Tax amount and interest under Section 75 of the Finance Act 1994. The Tribunal considered the appellant&#039;s arguments supported by legal precedents, noting that service tax liability on services received from abroad did not arise before a specific date. Citing consistent views from the High Court of Karnataka and the Supreme Court, the Tribunal found a prima facie case for waiver, staying the recovery of amounts pending appeal disposal.</description>
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      <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of the Service Tax amount and interest under Section 75 of the Finance Act 1994. The Tribunal considered the appellant&#039;s arguments supported by legal precedents, noting that service tax liability on services received from abroad did not arise before a specific date. Citing consistent views from the High Court of Karnataka and the Supreme Court, the Tribunal found a prima facie case for waiver, staying the recovery of amounts pending appeal disposal.</description>
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      <pubDate>Mon, 25 Apr 2011 00:00:00 +0530</pubDate>
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