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    <title>2013 (3) TMI 607 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision requiring a 50% pre-deposit of Service Tax due, based on the classification of activities as Business Auxiliary Services. The Court dismissed the appeal under Section 35(G) of the Central Excise Act, 1944, extending the deposit deadline by four weeks. The Court refrained from delving into the disputed factual issue of the nature of the proceeds, citing the Tribunal&#039;s prima facie view and absence of evidence of financial hardship.</description>
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    <pubDate>Wed, 13 Mar 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=171268</link>
      <description>The High Court upheld the Tribunal&#039;s decision requiring a 50% pre-deposit of Service Tax due, based on the classification of activities as Business Auxiliary Services. The Court dismissed the appeal under Section 35(G) of the Central Excise Act, 1944, extending the deposit deadline by four weeks. The Court refrained from delving into the disputed factual issue of the nature of the proceeds, citing the Tribunal&#039;s prima facie view and absence of evidence of financial hardship.</description>
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      <pubDate>Wed, 13 Mar 2013 00:00:00 +0530</pubDate>
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