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    <title>2008 (12) TMI 86 - CESTAT, CHENNAI</title>
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    <description>The Tribunal granted the company&#039;s application for waiver of pre-deposit and stay of recovery of dues pending appeal. The company, engaged in computer software engineering services, invoiced IT majors for programming support and technical assistance, not falling under taxable services during the relevant period. The Tribunal found the company established a prima facie case against the tax demand, emphasizing that the nature of services provided was not altered by invoicing methods or supervision by IT majors. An expedited hearing was allowed due to the significant financial implications involved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32870</link>
      <description>The Tribunal granted the company&#039;s application for waiver of pre-deposit and stay of recovery of dues pending appeal. The company, engaged in computer software engineering services, invoiced IT majors for programming support and technical assistance, not falling under taxable services during the relevant period. The Tribunal found the company established a prima facie case against the tax demand, emphasizing that the nature of services provided was not altered by invoicing methods or supervision by IT majors. An expedited hearing was allowed due to the significant financial implications involved.</description>
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