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    <title>2014 (8) TMI 379 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted the waiver of pre-deposit of duty, interest, and penalty to the Public Sector Undertaking manufacturing petroleum products. The issue arose when the Revenue denied credit for service tax paid on broadcasting services provided by a company engaged by advertising agencies. The Tribunal found merit in the applicant&#039;s argument based on invoices naming the applicant as the advertiser and relevant Board circular guidelines. Consequently, the Tribunal ruled in favor of the applicant, granting the waiver and staying the recovery of dues during the appeal process.</description>
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    <pubDate>Tue, 18 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 379 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=250429</link>
      <description>The Tribunal granted the waiver of pre-deposit of duty, interest, and penalty to the Public Sector Undertaking manufacturing petroleum products. The issue arose when the Revenue denied credit for service tax paid on broadcasting services provided by a company engaged by advertising agencies. The Tribunal found merit in the applicant&#039;s argument based on invoices naming the applicant as the advertiser and relevant Board circular guidelines. Consequently, the Tribunal ruled in favor of the applicant, granting the waiver and staying the recovery of dues during the appeal process.</description>
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      <pubDate>Tue, 18 Dec 2012 00:00:00 +0530</pubDate>
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