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    <title>2013 (12) TMI 1323 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant in a case involving the demand of service tax and education cess under Business Auxiliary Service (BAS) for a specific period. The tribunal granted waiver of pre-deposit and stay of recovery for the appellant, emphasizing that the confusion in the department regarding tax liability and the appellant&#039;s consistent payment under Mining Service indicated that the extended period of limitation was wrongly invoked. The decision was supported by legal precedents and evidence presented, leading to a favorable outcome for the appellant.</description>
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    <pubDate>Wed, 08 Feb 2012 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant in a case involving the demand of service tax and education cess under Business Auxiliary Service (BAS) for a specific period. The tribunal granted waiver of pre-deposit and stay of recovery for the appellant, emphasizing that the confusion in the department regarding tax liability and the appellant&#039;s consistent payment under Mining Service indicated that the extended period of limitation was wrongly invoked. The decision was supported by legal precedents and evidence presented, leading to a favorable outcome for the appellant.</description>
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      <pubDate>Wed, 08 Feb 2012 00:00:00 +0530</pubDate>
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