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    <title>2008 (8) TMI 294 - CESTAT Bangalore</title>
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    <description>Where a dispute is prima facie covered by an earlier precedent and a supporting Board circular, interim protection may be granted pending final adjudication. The Tribunal found the appellant&#039;s activity comparable to the cited case on procurement of hoarding space for advertisement purposes, which had been held outside taxable service as an advertising agency. It therefore treated the precedent and circular as applicable at the stay stage and granted waiver of pre-deposit and stay of recovery, leaving the merits for final hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33724</link>
      <description>Where a dispute is prima facie covered by an earlier precedent and a supporting Board circular, interim protection may be granted pending final adjudication. The Tribunal found the appellant&#039;s activity comparable to the cited case on procurement of hoarding space for advertisement purposes, which had been held outside taxable service as an advertising agency. It therefore treated the precedent and circular as applicable at the stay stage and granted waiver of pre-deposit and stay of recovery, leaving the merits for final hearing.</description>
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