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    <title>2014 (4) TMI 1166 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed a rehearing due to non-receipt of notice, rescheduling the hearing date. The appellant&#039;s argument against service tax on DEPB scrips was rejected, with the difference in values deemed consideration for services. The appellant&#039;s challenge to the extended period for tax demand was dismissed. The Tribunal granted a waiver of pre-deposit, requiring a specified amount within a timeframe, based on the partial sustainability of the tax demand and lack of evidence on liability assessment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=190682</link>
      <description>The Tribunal allowed a rehearing due to non-receipt of notice, rescheduling the hearing date. The appellant&#039;s argument against service tax on DEPB scrips was rejected, with the difference in values deemed consideration for services. The appellant&#039;s challenge to the extended period for tax demand was dismissed. The Tribunal granted a waiver of pre-deposit, requiring a specified amount within a timeframe, based on the partial sustainability of the tax demand and lack of evidence on liability assessment.</description>
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