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    <title>2014 (11) TMI 163 - CESTAT CHENNAI</title>
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    <description>The Tribunal directed the applicants to make a pre-deposit following a dispute over service tax on Digital Signature Certificate (DSC) and Secure Socket Layer Certification (SSLC) services. While the demand for tax on DSC was dropped under specific categories as per Board&#039;s letter, the demand on SSLC was deemed unjustified and barred by limitation. The Tribunal highlighted the technical processes involved in issuing DSCs and the security features of SSLC, ultimately requiring a pre-deposit with a deadline for compliance, with balance dues waived upon initial deposit and recovery stayed during the appeal process.</description>
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      <title>2014 (11) TMI 163 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=252846</link>
      <description>The Tribunal directed the applicants to make a pre-deposit following a dispute over service tax on Digital Signature Certificate (DSC) and Secure Socket Layer Certification (SSLC) services. While the demand for tax on DSC was dropped under specific categories as per Board&#039;s letter, the demand on SSLC was deemed unjustified and barred by limitation. The Tribunal highlighted the technical processes involved in issuing DSCs and the security features of SSLC, ultimately requiring a pre-deposit with a deadline for compliance, with balance dues waived upon initial deposit and recovery stayed during the appeal process.</description>
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      <pubDate>Tue, 17 Jun 2014 00:00:00 +0530</pubDate>
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