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    <title>2013 (11) TMI 1355 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted a partial waiver of pre-deposit and stay of proceedings, requiring the appellant to remit 50% of the adjudicated liability of service tax within six weeks. The services provided were classified as &#039;renting of immovable property&#039; instead of &#039;storage or warehousing&#039; due to insufficient evidence of additional services beyond space rental. The appellant was given the opportunity to submit an application for additional evidence to potentially alter the classification in the future.</description>
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    <pubDate>Mon, 21 Oct 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=240178</link>
      <description>The Tribunal granted a partial waiver of pre-deposit and stay of proceedings, requiring the appellant to remit 50% of the adjudicated liability of service tax within six weeks. The services provided were classified as &#039;renting of immovable property&#039; instead of &#039;storage or warehousing&#039; due to insufficient evidence of additional services beyond space rental. The appellant was given the opportunity to submit an application for additional evidence to potentially alter the classification in the future.</description>
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      <pubDate>Mon, 21 Oct 2013 00:00:00 +0530</pubDate>
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