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    <title>2013 (12) TMI 971 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the condonation of a 2-day delay in filing the appeal, considering discrepancies in the application. Regarding tax liability on transaction charges, the appellant&#039;s argument that they acted as agents was rejected, leading to a tax demand. The Tribunal differentiated charges based on previous decisions, waiving the predeposit of tax, interest, and penalty during the appeal.</description>
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    <pubDate>Tue, 28 May 2013 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the condonation of a 2-day delay in filing the appeal, considering discrepancies in the application. Regarding tax liability on transaction charges, the appellant&#039;s argument that they acted as agents was rejected, leading to a tax demand. The Tribunal differentiated charges based on previous decisions, waiving the predeposit of tax, interest, and penalty during the appeal.</description>
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      <pubDate>Tue, 28 May 2013 00:00:00 +0530</pubDate>
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