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    <title>2012 (11) TMI 86 - CESTAT, NEW DELHI</title>
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    <description>Unconditional stay was granted on a prima facie basis where food and beverage charges were separately invoiced and sales tax or VAT had been paid on those supplies, supporting exclusion under Notification No. 12/03-ST. The tribunal treated the appellant&#039;s reliance on favourable authorities, together with the High Court&#039;s stay of an adverse earlier view in the appellant&#039;s own case and restraint on coercive steps, as sufficient for interim protection. The document emphasises that conflicting precedents did not defeat stay relief where the available materials showed a strong prima facie case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=218071</link>
      <description>Unconditional stay was granted on a prima facie basis where food and beverage charges were separately invoiced and sales tax or VAT had been paid on those supplies, supporting exclusion under Notification No. 12/03-ST. The tribunal treated the appellant&#039;s reliance on favourable authorities, together with the High Court&#039;s stay of an adverse earlier view in the appellant&#039;s own case and restraint on coercive steps, as sufficient for interim protection. The document emphasises that conflicting precedents did not defeat stay relief where the available materials showed a strong prima facie case.</description>
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