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    <title>2013 (11) TMI 1409 - CESTAT NEW DELHI</title>
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    <description>The judgment addressed service tax demand and penalties under various sections of the Finance Act, 1994, with discrepancies in interpretation by the adjudicating authority. The Tribunal granted waivers and stays based on the specific circumstances of each service category, finding some service tax levies unsustainable and allowing exemptions for certain services. Relief was provided to the petitioner through full or partial waiver of pre-deposit based on the merits of each case, ensuring a fair decision in light of the legal validity of the demands and penalties imposed.</description>
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      <pubDate>Mon, 21 Oct 2013 00:00:00 +0530</pubDate>
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