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    <title>2014 (3) TMI 141 - CESTAT AHMEDABAD</title>
    <link>https://www.taxtmi.com/caselaws?id=244684</link>
    <description>The tribunal did not grant complete waiver of pre-deposit for the appellant&#039;s service tax liability, penalty, and interest under cargo handling services. The appellant was directed to deposit Rs.1,50,000 within eight weeks, with further proceedings contingent on compliance. The dispute revolved around the interpretation of the contract involving transportation, loading, and unloading activities, with the tribunal emphasizing the need for detailed examination based on evidence and lower authority findings. Additionally, the reconciliation of amounts paid for transportation services was deemed crucial in determining the appropriate pre-deposit amount, underscoring the importance of a balanced approach in considering both parties&#039; arguments for a reasoned decision.</description>
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    <pubDate>Fri, 15 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 141 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=244684</link>
      <description>The tribunal did not grant complete waiver of pre-deposit for the appellant&#039;s service tax liability, penalty, and interest under cargo handling services. The appellant was directed to deposit Rs.1,50,000 within eight weeks, with further proceedings contingent on compliance. The dispute revolved around the interpretation of the contract involving transportation, loading, and unloading activities, with the tribunal emphasizing the need for detailed examination based on evidence and lower authority findings. Additionally, the reconciliation of amounts paid for transportation services was deemed crucial in determining the appropriate pre-deposit amount, underscoring the importance of a balanced approach in considering both parties&#039; arguments for a reasoned decision.</description>
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      <pubDate>Fri, 15 Feb 2013 00:00:00 +0530</pubDate>
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