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    <title>2006 (9) TMI 566 - CESTAT CHENNAI</title>
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    <description>A prima facie view that an explanatory amendment in a service tax notification does not operate retrospectively justified interim relief to the assessee. In a similar pending matter, the Bench had already taken the same view and noted that the later impugned order did not address that earlier stay order. On that basis, the Bench granted waiver of pre-deposit and stayed recovery of the service tax demand, leaving the issue open for further proceedings.</description>
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      <description>A prima facie view that an explanatory amendment in a service tax notification does not operate retrospectively justified interim relief to the assessee. In a similar pending matter, the Bench had already taken the same view and noted that the later impugned order did not address that earlier stay order. On that basis, the Bench granted waiver of pre-deposit and stayed recovery of the service tax demand, leaving the issue open for further proceedings.</description>
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