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    <title>2013 (9) TMI 666 - CESTAT MUMBAI</title>
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    <description>The court classified the appellant&#039;s services as Broadcasting Services, rejecting their arguments on service tax liability and penalties under the Finance Act, 1994. It concluded that the appellant&#039;s activities as a broadcasting agency fell within the taxable service category, specifically excluding the sale of time slots. The judgment required the appellant to make a pre-deposit of Rs. 84 lakhs, with the waived balance recoverable upon compliance, and granted a stay on recovery during the appeal process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=237234</link>
      <description>The court classified the appellant&#039;s services as Broadcasting Services, rejecting their arguments on service tax liability and penalties under the Finance Act, 1994. It concluded that the appellant&#039;s activities as a broadcasting agency fell within the taxable service category, specifically excluding the sale of time slots. The judgment required the appellant to make a pre-deposit of Rs. 84 lakhs, with the waived balance recoverable upon compliance, and granted a stay on recovery during the appeal process.</description>
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      <pubDate>Mon, 04 Mar 2013 00:00:00 +0530</pubDate>
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