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    <title>2014 (12) TMI 1133 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant for waiver of demand related to specific sub-contracted services but denied waiver for works contract service due to failure to follow the prescribed procedure for opting the composition scheme. The appellant was directed to deposit a portion of the amount within six weeks, with a waiver of pre-deposit and stay against recovery of the balance dues upon compliance. The judgment underscores the importance of strict adherence to legal requirements and timelines in availing benefits or waivers under tax laws to avoid additional penalties or demands for payment.</description>
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    <pubDate>Thu, 11 Jul 2013 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 1133 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=254790</link>
      <description>The Tribunal ruled in favor of the appellant for waiver of demand related to specific sub-contracted services but denied waiver for works contract service due to failure to follow the prescribed procedure for opting the composition scheme. The appellant was directed to deposit a portion of the amount within six weeks, with a waiver of pre-deposit and stay against recovery of the balance dues upon compliance. The judgment underscores the importance of strict adherence to legal requirements and timelines in availing benefits or waivers under tax laws to avoid additional penalties or demands for payment.</description>
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      <pubDate>Thu, 11 Jul 2013 00:00:00 +0530</pubDate>
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