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    <title>2012 (11) TMI 1084 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted interim protection by waiving pre-deposit and staying recovery because two High Courts had taken a prima facie view that the explanation in the service tax exemption notifications would operate prospectively. On that basis, the value of free supplies made by the client was not to be included in the taxable value for abatement purposes. The appeal was therefore allowed to proceed without immediate deposit, pending final disposal.</description>
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    <pubDate>Tue, 20 Nov 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=173928</link>
      <description>The Tribunal granted interim protection by waiving pre-deposit and staying recovery because two High Courts had taken a prima facie view that the explanation in the service tax exemption notifications would operate prospectively. On that basis, the value of free supplies made by the client was not to be included in the taxable value for abatement purposes. The appeal was therefore allowed to proceed without immediate deposit, pending final disposal.</description>
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      <pubDate>Tue, 20 Nov 2012 00:00:00 +0530</pubDate>
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