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    <title>2014 (3) TMI 901 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that the applicant failed to establish a prima facie case for waiving the entire tax amount and penalty demanded by the Revenue. However, after considering arguments from both sides, the Tribunal directed the applicant to deposit an additional sum within a specified period. Upon compliance, the remaining tax amount, interest, and penalty would be waived, and recovery stayed during the appeal process. The Tribunal emphasized the service provider-client relationship and the distinct legal entities involved in the case.</description>
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      <description>The Tribunal found that the applicant failed to establish a prima facie case for waiving the entire tax amount and penalty demanded by the Revenue. However, after considering arguments from both sides, the Tribunal directed the applicant to deposit an additional sum within a specified period. Upon compliance, the remaining tax amount, interest, and penalty would be waived, and recovery stayed during the appeal process. The Tribunal emphasized the service provider-client relationship and the distinct legal entities involved in the case.</description>
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