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    <title>2014 (2) TMI 331 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s petition for waiver of pre-deposit of service tax, penalty, and interest amounts related to commission received from Idea Cellular. The Tribunal acknowledged the appellant&#039;s bonafide belief based on earlier Tribunal decisions, which were overturned by the Supreme Court&#039;s ruling in the Idea Cellular case. The waiver application was allowed, and recovery was stayed pending appeal, recognizing the appellant&#039;s reliance on prior favorable decisions and the subsequent change in legal interpretation.</description>
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    <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 331 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=243734</link>
      <description>The Tribunal granted the appellant&#039;s petition for waiver of pre-deposit of service tax, penalty, and interest amounts related to commission received from Idea Cellular. The Tribunal acknowledged the appellant&#039;s bonafide belief based on earlier Tribunal decisions, which were overturned by the Supreme Court&#039;s ruling in the Idea Cellular case. The waiver application was allowed, and recovery was stayed pending appeal, recognizing the appellant&#039;s reliance on prior favorable decisions and the subsequent change in legal interpretation.</description>
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      <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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