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    <title>2013 (11) TMI 920 - CESTAT NEW DELHI</title>
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    <description>The court granted the waiver of pre-deposit and stay of further proceedings for recovery of the amount adjudicated, subject to the condition that the appellant must remit 50% of the basic tax demand within four weeks. Failure to comply would lead to rescission of the waiver and dismissal of the appeal. The issue of excluding certain services from the taxable value was not conclusively resolved, but the judges deemed it appropriate in the interest of justice and revenue to provide the waiver and stay with the specified condition.</description>
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      <description>The court granted the waiver of pre-deposit and stay of further proceedings for recovery of the amount adjudicated, subject to the condition that the appellant must remit 50% of the basic tax demand within four weeks. Failure to comply would lead to rescission of the waiver and dismissal of the appeal. The issue of excluding certain services from the taxable value was not conclusively resolved, but the judges deemed it appropriate in the interest of justice and revenue to provide the waiver and stay with the specified condition.</description>
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