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    <title>2008 (3) TMI 241 - CESTAT NEW DELHI</title>
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    <description>In a dispute over eligibility to exemption notifications for service tax on goods transport agency services, the appellant sought waiver and stay of recovery pending appeal. The impugned order was noted to have allowed the claim on a ground not proposed in the show cause notice and, prima facie, to have gone beyond the notice by introducing a new basis for denial. On that basis, the appellant was found to have a strong prima facie case, and interim protection against recovery was granted pending disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30991</link>
      <description>In a dispute over eligibility to exemption notifications for service tax on goods transport agency services, the appellant sought waiver and stay of recovery pending appeal. The impugned order was noted to have allowed the claim on a ground not proposed in the show cause notice and, prima facie, to have gone beyond the notice by introducing a new basis for denial. On that basis, the appellant was found to have a strong prima facie case, and interim protection against recovery was granted pending disposal of the appeal.</description>
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      <pubDate>Tue, 25 Mar 2008 00:00:00 +0530</pubDate>
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