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    <title>2014 (7) TMI 822 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s stay petition for dispensation of pre-deposit of Service Tax and penalties, totaling Rs. 4,03,791/- and Rs. 5,000/- respectively. The decision was based on the appellant&#039;s strong prima facie case supported by contractual terms and legal principles, emphasizing the timing of service provision and payment in relation to taxable periods. The Tribunal&#039;s reliance on precedent, Denso Haryana Pvt. Ltd. v. CCE, Delhi-III, highlighted the importance of consistency in applying legal principles to ensure fairness and equity in tax disputes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249786</link>
      <description>The Tribunal allowed the appellant&#039;s stay petition for dispensation of pre-deposit of Service Tax and penalties, totaling Rs. 4,03,791/- and Rs. 5,000/- respectively. The decision was based on the appellant&#039;s strong prima facie case supported by contractual terms and legal principles, emphasizing the timing of service provision and payment in relation to taxable periods. The Tribunal&#039;s reliance on precedent, Denso Haryana Pvt. Ltd. v. CCE, Delhi-III, highlighted the importance of consistency in applying legal principles to ensure fairness and equity in tax disputes.</description>
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