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    <title>2014 (12) TMI 39 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the Civil Miscellaneous Appeal, setting aside the Tribunal&#039;s order demanding Service Tax, interest, and penalty. The Court remitted the matter back to the Tribunal for a fresh consideration of the application for waiver of pre-deposit and stay, emphasizing the importance of presenting all materials for a fair assessment. The Court found the non-appearance of the assessee justified and noted that relevant payment information was not fully disclosed by the Department representative, leading to the decision in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=253695</link>
      <description>The High Court allowed the Civil Miscellaneous Appeal, setting aside the Tribunal&#039;s order demanding Service Tax, interest, and penalty. The Court remitted the matter back to the Tribunal for a fresh consideration of the application for waiver of pre-deposit and stay, emphasizing the importance of presenting all materials for a fair assessment. The Court found the non-appearance of the assessee justified and noted that relevant payment information was not fully disclosed by the Department representative, leading to the decision in favor of the appellant.</description>
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      <pubDate>Thu, 06 Feb 2014 00:00:00 +0530</pubDate>
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