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    <title>2013 (12) TMI 963 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of Rs. 2,64,57,777/- in Service Tax liability, interest, and penalties. Relying on the judgment in Sify Technologies Ltd. v. CCE Chennai, the Tribunal held that the writing off of amounts from associate enterprises did not trigger Service Tax liability. Consequently, the appellant established a prima facie case for the waiver, leading to the stay of recovery pending appeal disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=241298</link>
      <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit of Rs. 2,64,57,777/- in Service Tax liability, interest, and penalties. Relying on the judgment in Sify Technologies Ltd. v. CCE Chennai, the Tribunal held that the writing off of amounts from associate enterprises did not trigger Service Tax liability. Consequently, the appellant established a prima facie case for the waiver, leading to the stay of recovery pending appeal disposal.</description>
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