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    <title>2013 (9) TMI 591 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD allowed the appellant&#039;s application for waiver of pre-deposit of service tax, interest, and penalties until the appeal&#039;s disposal. The tribunal determined the correct value for service tax liability concerning the differential amount charged for port services, aligning with the principles established by the Hon&#039;ble High Court of Delhi. The appellant&#039;s argument regarding charging less from a specific recipient due to the recipient providing machinery for the services was supported by relevant judgments, leading to the tribunal&#039;s decision in favor of the appellant.</description>
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    <pubDate>Mon, 15 Apr 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=237159</link>
      <description>The Appellate Tribunal CESTAT AHMEDABAD allowed the appellant&#039;s application for waiver of pre-deposit of service tax, interest, and penalties until the appeal&#039;s disposal. The tribunal determined the correct value for service tax liability concerning the differential amount charged for port services, aligning with the principles established by the Hon&#039;ble High Court of Delhi. The appellant&#039;s argument regarding charging less from a specific recipient due to the recipient providing machinery for the services was supported by relevant judgments, leading to the tribunal&#039;s decision in favor of the appellant.</description>
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      <pubDate>Mon, 15 Apr 2013 00:00:00 +0530</pubDate>
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