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    <title>2008 (9) TMI 257 - CESTAT AHMEDABAD</title>
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    <description>In a service tax dispute over inclusion of reimbursable expenses in taxable value, the Tribunal held that the appellant had not established a prima facie case for unconditional stay and had not pleaded financial hardship. It therefore declined complete waiver of pre-deposit and required a further partial deposit as a condition for interim relief. On compliance, the remaining duty demand and the entire penalty were waived, while the demand also involved penalties under Sections 76 and 78 of the Finance Act, 1994.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33546</link>
      <description>In a service tax dispute over inclusion of reimbursable expenses in taxable value, the Tribunal held that the appellant had not established a prima facie case for unconditional stay and had not pleaded financial hardship. It therefore declined complete waiver of pre-deposit and required a further partial deposit as a condition for interim relief. On compliance, the remaining duty demand and the entire penalty were waived, while the demand also involved penalties under Sections 76 and 78 of the Finance Act, 1994.</description>
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