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    <title>2014 (2) TMI 1039 - CESTAT NEW DELHI</title>
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    <description>In stay proceedings concerning coaching and training services, relief was limited because the demand was capable of segregation between services covered by Notification No. 24/2004-Service Tax and computer training service, which was excluded. The authority was required to quantify only the portion attributable to computer training rather than sustain the entire demand. Since the computer training issue had already been decided against the applicant by the Supreme Court, pre-deposit was directed only for that component, and full waiver was declined. The stay petitions were disposed of with a direction to secure the segregated amount by deposit.</description>
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    <pubDate>Mon, 21 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 1039 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=244445</link>
      <description>In stay proceedings concerning coaching and training services, relief was limited because the demand was capable of segregation between services covered by Notification No. 24/2004-Service Tax and computer training service, which was excluded. The authority was required to quantify only the portion attributable to computer training rather than sustain the entire demand. Since the computer training issue had already been decided against the applicant by the Supreme Court, pre-deposit was directed only for that component, and full waiver was declined. The stay petitions were disposed of with a direction to secure the segregated amount by deposit.</description>
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      <pubDate>Mon, 21 Jan 2013 00:00:00 +0530</pubDate>
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