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    <title>2013 (9) TMI 470 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the applicant, finding merit in their contentions regarding the technical know-how fee and salary paid to foreign employees. A deposit of Rs.30 lakhs was directed within six weeks, and the balance dues were waived, with collection stayed pending the appeal&#039;s disposal. The judgment highlighted discrepancies in the Revenue&#039;s arguments and supported the applicant&#039;s position on certain aspects, resulting in a favorable decision on the pre-deposit requirement under Section 66A of the Finance Act, 1994.</description>
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      <description>The Tribunal ruled in favor of the applicant, finding merit in their contentions regarding the technical know-how fee and salary paid to foreign employees. A deposit of Rs.30 lakhs was directed within six weeks, and the balance dues were waived, with collection stayed pending the appeal&#039;s disposal. The judgment highlighted discrepancies in the Revenue&#039;s arguments and supported the applicant&#039;s position on certain aspects, resulting in a favorable decision on the pre-deposit requirement under Section 66A of the Finance Act, 1994.</description>
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