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    <title>2014 (8) TMI 621 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellants&#039; stay petition, dispensing with the pre-deposit condition of service tax and penalty. The decision was based on the finding that there was no intent to evade duty, and the dispute centered on the interpretation of the relevant law. Precedents were considered, and it was concluded that the appellants&#039; treatment of the consideration amount as cum-tax was justifiable. The judgment was issued by Members Archana Wadhwa and Rakesh Kumar of the Appellate Tribunal CESTAT NEW DELHI on 6-1-2012.</description>
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      <link>https://www.taxtmi.com/caselaws?id=250671</link>
      <description>The Tribunal allowed the appellants&#039; stay petition, dispensing with the pre-deposit condition of service tax and penalty. The decision was based on the finding that there was no intent to evade duty, and the dispute centered on the interpretation of the relevant law. Precedents were considered, and it was concluded that the appellants&#039; treatment of the consideration amount as cum-tax was justifiable. The judgment was issued by Members Archana Wadhwa and Rakesh Kumar of the Appellate Tribunal CESTAT NEW DELHI on 6-1-2012.</description>
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