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    <title>2016 (4) TMI 690 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted the applicant a full waiver of pre-deposit for a substantial service tax demand and penalties imposed under the Finance Act, 1994. The decision was based on the applicant&#039;s strong prima facie case and consistency with past rulings where similar cases were unconditionally stayed. The Tribunal differentiated services supporting the main business from ancillary functions, ultimately ruling in favor of the applicant and ordering a stay on recovery during the appeal process. This outcome highlights the importance of maintaining consistency and fairness in granting relief in tax matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=326576</link>
      <description>The Tribunal granted the applicant a full waiver of pre-deposit for a substantial service tax demand and penalties imposed under the Finance Act, 1994. The decision was based on the applicant&#039;s strong prima facie case and consistency with past rulings where similar cases were unconditionally stayed. The Tribunal differentiated services supporting the main business from ancillary functions, ultimately ruling in favor of the applicant and ordering a stay on recovery during the appeal process. This outcome highlights the importance of maintaining consistency and fairness in granting relief in tax matters.</description>
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