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    <title>2013 (9) TMI 431 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the classification of services provided by the appellant as manpower supply service instead of information technology service, based on the agreements and activities. The appellant was directed to make a pre-deposit for the confirmed service tax demands, with a stay against recovery pending compliance. The issue of penalties imposed under various sections of the Finance Act 1994 was not detailed in the judgment. The Tribunal considered the limitation aspect in issuing the show-cause notice as part of the overall assessment without providing a detailed analysis.</description>
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    <pubDate>Wed, 27 Mar 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=236999</link>
      <description>The Tribunal upheld the classification of services provided by the appellant as manpower supply service instead of information technology service, based on the agreements and activities. The appellant was directed to make a pre-deposit for the confirmed service tax demands, with a stay against recovery pending compliance. The issue of penalties imposed under various sections of the Finance Act 1994 was not detailed in the judgment. The Tribunal considered the limitation aspect in issuing the show-cause notice as part of the overall assessment without providing a detailed analysis.</description>
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      <pubDate>Wed, 27 Mar 2013 00:00:00 +0530</pubDate>
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