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    <title>2015 (2) TMI 434 - CESTAT NEW DELHI</title>
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    <description>The appeal was found maintainable as it was filed within the limitation period. The applicant, involved in selling tickets at the airport, faced a demand for service tax, interest, and penalties for a period when service tax was not collected due to a dispute on taxability. The Tribunal granted a waiver of pre-deposit, considering the applicant&#039;s genuine belief in non-taxability during the disputed period and stayed the recovery of the liability. The Tribunal ruled in favor of the applicant, citing precedent that the activity was not subject to service tax.</description>
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      <link>https://www.taxtmi.com/caselaws?id=256434</link>
      <description>The appeal was found maintainable as it was filed within the limitation period. The applicant, involved in selling tickets at the airport, faced a demand for service tax, interest, and penalties for a period when service tax was not collected due to a dispute on taxability. The Tribunal granted a waiver of pre-deposit, considering the applicant&#039;s genuine belief in non-taxability during the disputed period and stayed the recovery of the liability. The Tribunal ruled in favor of the applicant, citing precedent that the activity was not subject to service tax.</description>
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      <pubDate>Tue, 16 Dec 2014 00:00:00 +0530</pubDate>
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