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    <title>2012 (7) TMI 285 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that the cost of electricity supplied free by clients should be included in the taxable service value, directing M/s Inox Air Products Ltd. to make a pre-deposit of Rs.1.00 Crores within eight weeks. The Tribunal dismissed the appellant&#039;s attempt to reclassify the service and emphasized that any change in classification should be raised before the appropriate authority. The Tribunal differentiated the legal judgments cited by the appellant, concluding that they had not established a prima facie case for a complete waiver of the pre-deposit amount.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214710</link>
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      <pubDate>Wed, 16 Nov 2011 00:00:00 +0530</pubDate>
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