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2013 (9) TMI 513 - CESTAT NEW DELHIDemand of service tax –intermediary services - Appellant was providing services to connect the user of service with the provider to fulfil the object of each other consuming the service provided - the appellant was remunerated satisfying the need of the destination based consumption tax - All India Federation of tax practitioners vs. UOI (2007 (8) TMI 1 - Supreme Court) – Held that:- The appellant was an intermediary serving its client who was ultimate service provider - Show cause notice should not be read with hyper technicality – the intention of the subject, language and object of the show cause notice shall be understood in such manner that the notice seeks to achieve – as decided in CCE, Calcutta vs. Pradyumna Steel Ltd. (1996 (1) TMI 127 - SUPREME COURT OF INDIA). Pre–deposit of duty - prima facie case is against the assessee - 50% of the duty to be submitted – stay granted partly.
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