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    <title>2014 (1) TMI 307 - CESTAT NEW DELHI</title>
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    <description>The Tribunal directed the appellant, a Govt. company promoting tourism, to deposit Rs. 10 lakhs within six weeks for facilitation fees under &#039;Business Auxiliary Service&#039;. The remaining amount, penalty, and interest were waived during the appeal&#039;s pendency, considering the limitation defense and bona fide interpretation. The Tribunal emphasized the importance of evaluating arguments, activity nature, and limitation periods in tax disputes, showcasing a balanced resolution approach.</description>
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      <description>The Tribunal directed the appellant, a Govt. company promoting tourism, to deposit Rs. 10 lakhs within six weeks for facilitation fees under &#039;Business Auxiliary Service&#039;. The remaining amount, penalty, and interest were waived during the appeal&#039;s pendency, considering the limitation defense and bona fide interpretation. The Tribunal emphasized the importance of evaluating arguments, activity nature, and limitation periods in tax disputes, showcasing a balanced resolution approach.</description>
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