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    <title>2014 (12) TMI 708 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the appellant a complete waiver of pre-deposit of service tax, interest, and penalties under the Finance Act, 1994, amounting to &amp;amp;8377; 3,00,46,092/-. The case involved shared expenses between related entities, with the Tribunal ruling that the expenses shared on a recovery basis did not constitute business support services attracting service tax. This decision emphasized the distinction between providing services and cost-sharing arrangements, aligning with established legal interpretation and precedents in similar scenarios. The appellant&#039;s request for waiver was upheld, and the recovery of the amounts was stayed during the appeal process.</description>
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    <pubDate>Tue, 09 Sep 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 708 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=254365</link>
      <description>The Tribunal granted the appellant a complete waiver of pre-deposit of service tax, interest, and penalties under the Finance Act, 1994, amounting to &amp;amp;8377; 3,00,46,092/-. The case involved shared expenses between related entities, with the Tribunal ruling that the expenses shared on a recovery basis did not constitute business support services attracting service tax. This decision emphasized the distinction between providing services and cost-sharing arrangements, aligning with established legal interpretation and precedents in similar scenarios. The appellant&#039;s request for waiver was upheld, and the recovery of the amounts was stayed during the appeal process.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 09 Sep 2014 00:00:00 +0530</pubDate>
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