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    <title>2013 (5) TMI 313 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled against the appellant regarding liability for service tax during the warranty period due to insufficient evidence. The Tribunal emphasized the appellant&#039;s obligation to provide detailed evidence to support their claims. Additionally, the Tribunal ordered the appellant to deposit Rs. 1 lakh to protect the Revenue&#039;s interests during dispute resolution and expedite the case&#039;s disposal by the Commissioner (Appeals). The directive aimed to ensure a fair consideration of the case without imposing taxes on goods, beyond the Finance Act&#039;s scope.</description>
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      <title>2013 (5) TMI 313 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=233728</link>
      <description>The Tribunal ruled against the appellant regarding liability for service tax during the warranty period due to insufficient evidence. The Tribunal emphasized the appellant&#039;s obligation to provide detailed evidence to support their claims. Additionally, the Tribunal ordered the appellant to deposit Rs. 1 lakh to protect the Revenue&#039;s interests during dispute resolution and expedite the case&#039;s disposal by the Commissioner (Appeals). The directive aimed to ensure a fair consideration of the case without imposing taxes on goods, beyond the Finance Act&#039;s scope.</description>
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      <pubDate>Tue, 26 Feb 2013 00:00:00 +0530</pubDate>
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