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    <title>2012 (8) TMI 750 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, granting a full waiver of the dues adjudged and staying the recovery during the appeal process. The decision was based on the appellant&#039;s prima facie case for not categorizing their activities under the &quot;erection, commissioning, and installation service&quot; for service tax liability, the inclusion of goods&#039; value in the tax demand calculation, and the appellant&#039;s severe financial hardship. The Tribunal&#039;s decision was influenced by legal precedents, circulars, and the appellant&#039;s financial circumstances.</description>
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    <pubDate>Fri, 09 Sep 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=216075</link>
      <description>The Tribunal ruled in favor of the appellant, granting a full waiver of the dues adjudged and staying the recovery during the appeal process. The decision was based on the appellant&#039;s prima facie case for not categorizing their activities under the &quot;erection, commissioning, and installation service&quot; for service tax liability, the inclusion of goods&#039; value in the tax demand calculation, and the appellant&#039;s severe financial hardship. The Tribunal&#039;s decision was influenced by legal precedents, circulars, and the appellant&#039;s financial circumstances.</description>
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      <pubDate>Fri, 09 Sep 2011 00:00:00 +0530</pubDate>
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