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    <title>2014 (8) TMI 513 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the Delhi office and the corporate office in Japan were two offices of the same company, concluding that there was no service by the corporate office in Japan to the Delhi office. Consequently, the demand for service tax was deemed not maintainable, resulting in a waiver of dues for admission of appeal and a stay on the collection of dues pending the appeal process.</description>
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      <description>The Tribunal found that the Delhi office and the corporate office in Japan were two offices of the same company, concluding that there was no service by the corporate office in Japan to the Delhi office. Consequently, the demand for service tax was deemed not maintainable, resulting in a waiver of dues for admission of appeal and a stay on the collection of dues pending the appeal process.</description>
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