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    <title>2014 (1) TMI 254 - CESTAT NEW DELHI</title>
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    <description>Prima facie waiver of pre-deposit and stay of recovery were granted where the appellant showed that service tax had already been discharged on the full commission in the hands of the principal service provider, making the further demand on the sub-agent arguable, and that training conducted for its own workers was not commercial coaching or training for the general public. The tribunal treated both grounds as sufficient at the interim stage to justify unconditional protection from recovery pending appeal.</description>
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      <description>Prima facie waiver of pre-deposit and stay of recovery were granted where the appellant showed that service tax had already been discharged on the full commission in the hands of the principal service provider, making the further demand on the sub-agent arguable, and that training conducted for its own workers was not commercial coaching or training for the general public. The tribunal treated both grounds as sufficient at the interim stage to justify unconditional protection from recovery pending appeal.</description>
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