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    <title>2014 (6) TMI 309 - CESTAT NEW DELHI</title>
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    <description>A CESTAT note states that, in a service tax dispute, the assessee raised limitation and reliance on a Board circular, while the question whether construction of a building used as an educational institute attracted tax was left for regular hearing. Without expressing any view on the merits, the tribunal deferred the pre-deposit requirement during pendency of the appeal, thereby granting waiver of pre-deposit until final consideration.</description>
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    <pubDate>Fri, 23 Dec 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=248405</link>
      <description>A CESTAT note states that, in a service tax dispute, the assessee raised limitation and reliance on a Board circular, while the question whether construction of a building used as an educational institute attracted tax was left for regular hearing. Without expressing any view on the merits, the tribunal deferred the pre-deposit requirement during pendency of the appeal, thereby granting waiver of pre-deposit until final consideration.</description>
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