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    <title>2013 (12) TMI 154 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted waiver of pre-deposit and stayed further proceedings, finding the adjudicating authority&#039;s flawed approach in applying exemptions without proper assessment of taxable value and disregarding the petitioner&#039;s claim. The core issue revolved around excluding sales tax value from the taxable value for Service Tax levy. The Tribunal&#039;s decision was based on the fallacious process followed by the authority, leading to the grant of relief to the petitioner pending final disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=240489</link>
      <description>The Tribunal granted waiver of pre-deposit and stayed further proceedings, finding the adjudicating authority&#039;s flawed approach in applying exemptions without proper assessment of taxable value and disregarding the petitioner&#039;s claim. The core issue revolved around excluding sales tax value from the taxable value for Service Tax levy. The Tribunal&#039;s decision was based on the fallacious process followed by the authority, leading to the grant of relief to the petitioner pending final disposal of the appeal.</description>
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      <pubDate>Tue, 24 Sep 2013 00:00:00 +0530</pubDate>
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