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    <title>2015 (12) TMI 1319 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled that the company is not liable for tax payment when a partnership firm pays tax, citing the relationship between directors and partners as ensuring revenue neutrality. The company was directed to deposit a specific amount within a timeframe, with a waiver of pre-deposit for the remaining balance during the appeal process, subject to compliance. The partnership firm&#039;s adjudication order led to a waiver of pre-deposit for the outstanding demand until the appeal&#039;s resolution. Both stay applications were disposed of in accordance with the specified terms.</description>
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      <description>The tribunal ruled that the company is not liable for tax payment when a partnership firm pays tax, citing the relationship between directors and partners as ensuring revenue neutrality. The company was directed to deposit a specific amount within a timeframe, with a waiver of pre-deposit for the remaining balance during the appeal process, subject to compliance. The partnership firm&#039;s adjudication order led to a waiver of pre-deposit for the outstanding demand until the appeal&#039;s resolution. Both stay applications were disposed of in accordance with the specified terms.</description>
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