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    <title>2014 (1) TMI 1044 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted a complete waiver and stay of recovery for the dues adjudged against the appellant during the appeal process, emphasizing that taxing the same service twice under the same head was impermissible. The judgment focused on the interpretation of Service Tax liability on the amount received by the appellant under the Agreement with the Government of Andhra Pradesh for port maintenance services at Kakinada, stressing the need to avoid double taxation and comply with statutory provisions in determining Service Tax liabilities for such services.</description>
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      <description>The Tribunal granted a complete waiver and stay of recovery for the dues adjudged against the appellant during the appeal process, emphasizing that taxing the same service twice under the same head was impermissible. The judgment focused on the interpretation of Service Tax liability on the amount received by the appellant under the Agreement with the Government of Andhra Pradesh for port maintenance services at Kakinada, stressing the need to avoid double taxation and comply with statutory provisions in determining Service Tax liabilities for such services.</description>
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