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    <title>2013 (10) TMI 298 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the reduction of the appellant&#039;s service tax liability to Rs. 9,23,240/- while confirming interest and penalties. Despite the appellant&#039;s failure to provide evidence supporting claims regarding the origin of deposited amounts, the Tribunal granted a waiver of pre-deposit subject to specific conditions. The Tribunal emphasized the need for a well-structured case presentation at all legal process stages and set a deadline for compliance with the conditions outlined in the judgment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=237843</link>
      <description>The Tribunal upheld the reduction of the appellant&#039;s service tax liability to Rs. 9,23,240/- while confirming interest and penalties. Despite the appellant&#039;s failure to provide evidence supporting claims regarding the origin of deposited amounts, the Tribunal granted a waiver of pre-deposit subject to specific conditions. The Tribunal emphasized the need for a well-structured case presentation at all legal process stages and set a deadline for compliance with the conditions outlined in the judgment.</description>
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