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    <title>2007 (11) TMI 236 - CESTAT, CHENNAI</title>
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    <description>Free services rendered by an authorised service station were treated as having no separate consideration from the vehicle manufacturer for the first three services, giving the contention that service tax could not be fastened on those services considerable force. At the stay stage, the appellants had already paid the tax and cess demanded, and the balance exposure related only to interest and penalty. On that basis, complete waiver of pre-deposit was granted and recovery of the dues was stayed.</description>
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    <pubDate>Fri, 16 Nov 2007 00:00:00 +0530</pubDate>
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      <title>2007 (11) TMI 236 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=4302</link>
      <description>Free services rendered by an authorised service station were treated as having no separate consideration from the vehicle manufacturer for the first three services, giving the contention that service tax could not be fastened on those services considerable force. At the stay stage, the appellants had already paid the tax and cess demanded, and the balance exposure related only to interest and penalty. On that basis, complete waiver of pre-deposit was granted and recovery of the dues was stayed.</description>
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      <pubDate>Fri, 16 Nov 2007 00:00:00 +0530</pubDate>
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