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    <title>2009 (2) TMI 119 - CESTAT, MUMBAI</title>
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    <description>The Tribunal directed the appellants to pre-deposit a specified sum within a stipulated timeframe due to the lack of evidence demonstrating financial hardships. Failure to comply would result in the continuation of recovery proceedings as the appellants failed to establish a prima facie case against the service tax demand. The decision emphasized the need to thoroughly examine agreements and associated documents to ascertain the true nature of transactions and the applicability of service tax provisions.</description>
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      <description>The Tribunal directed the appellants to pre-deposit a specified sum within a stipulated timeframe due to the lack of evidence demonstrating financial hardships. Failure to comply would result in the continuation of recovery proceedings as the appellants failed to establish a prima facie case against the service tax demand. The decision emphasized the need to thoroughly examine agreements and associated documents to ascertain the true nature of transactions and the applicability of service tax provisions.</description>
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