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    <title>2013 (9) TMI 69 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted the applicant&#039;s request for a waiver of predeposit and stay of recovery of tax, penalty, and interest amounting to Rs.9,64,172. The decision was based on the invalidity of Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, as declared by the Delhi High Court in a previous case. The Tribunal found merit in the applicant&#039;s argument, aligning with legal precedent, and stayed the recovery pending the appeal&#039;s final disposal.</description>
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      <description>The Tribunal granted the applicant&#039;s request for a waiver of predeposit and stay of recovery of tax, penalty, and interest amounting to Rs.9,64,172. The decision was based on the invalidity of Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, as declared by the Delhi High Court in a previous case. The Tribunal found merit in the applicant&#039;s argument, aligning with legal precedent, and stayed the recovery pending the appeal&#039;s final disposal.</description>
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