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    <title>2009 (1) TMI 219 - CESTAT, AHMEDABAD</title>
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    <description>Prima facie relief was granted in a service tax appeal where the demand was challenged on the ground that tax on the transportation service had already been paid by the transporters. The appellants relied on the CBEC circular stating that service tax should not be recovered again from another person to avoid double taxation, and also submitted that the concern against which the demand had been confirmed was no longer in existence. On these facts, the Tribunal found a prima facie case for interim protection and allowed waiver of pre-deposit and stay of recovery.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34392</link>
      <description>Prima facie relief was granted in a service tax appeal where the demand was challenged on the ground that tax on the transportation service had already been paid by the transporters. The appellants relied on the CBEC circular stating that service tax should not be recovered again from another person to avoid double taxation, and also submitted that the concern against which the demand had been confirmed was no longer in existence. On these facts, the Tribunal found a prima facie case for interim protection and allowed waiver of pre-deposit and stay of recovery.</description>
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      <pubDate>Tue, 13 Jan 2009 00:00:00 +0530</pubDate>
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