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    <title>2014 (1) TMI 1422 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Revenue&#039;s position that the contracts were for manpower supply, not software development, based on previous orders and evidence of work orders and invoices. The applicant&#039;s challenge regarding service tax demand for a specific period was partially successful, with a directed deposit and waiver of balance for appeal admission. Despite the applicant&#039;s arguments for reduction in the total demand amount, the Tribunal only allowed a partial reduction and specified deposit amount. The appeal was admitted with a partial deposit, considering errors in the previous order and pending Supreme Court challenge.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243207</link>
      <description>The Tribunal upheld the Revenue&#039;s position that the contracts were for manpower supply, not software development, based on previous orders and evidence of work orders and invoices. The applicant&#039;s challenge regarding service tax demand for a specific period was partially successful, with a directed deposit and waiver of balance for appeal admission. Despite the applicant&#039;s arguments for reduction in the total demand amount, the Tribunal only allowed a partial reduction and specified deposit amount. The appeal was admitted with a partial deposit, considering errors in the previous order and pending Supreme Court challenge.</description>
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