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2013 (10) TMI 1354 - CESTAT BANGALOREExtract: .......o;Time Share’ members whereas in the present case, the facts as above are different. Hence this decision is distinguishable. In this view of the matter, prima facie case is in favour of the appellant. Accordingly, stay of disputed tax, interest and penalty is allowed during pendency of the appeal. (Order dictated and pronounced in open Court)
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