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    <title>2013 (12) TMI 795 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the stay petition without requiring any deposit of the demand and penalty amount. The judgment emphasized the importance of following legal principles and precedents uniformly, disregarding distinctions between types of goods or services. The decision was influenced by precedent cases from the Hon&#039;ble Bombay and Delhi High Courts, supporting the assessee&#039;s position regarding the inclusion of free supplied items in the assessable value of services. The Tribunal&#039;s analysis favored the assessee, ultimately granting the stay petition in their favor.</description>
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    <pubDate>Wed, 23 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=241130</link>
      <description>The Tribunal ruled in favor of the assessee, allowing the stay petition without requiring any deposit of the demand and penalty amount. The judgment emphasized the importance of following legal principles and precedents uniformly, disregarding distinctions between types of goods or services. The decision was influenced by precedent cases from the Hon&#039;ble Bombay and Delhi High Courts, supporting the assessee&#039;s position regarding the inclusion of free supplied items in the assessable value of services. The Tribunal&#039;s analysis favored the assessee, ultimately granting the stay petition in their favor.</description>
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      <pubDate>Wed, 23 Jan 2013 00:00:00 +0530</pubDate>
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