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    <description>The Appellate Tribunal CESTAT, New Delhi, decided to restore the stay application due to the consultant&#039;s difficulties in attending the hearing, acknowledging the appellant&#039;s potential harm. The Tribunal considered the absence of liability for service tax on Consultant Service between 2001-2005, referencing legal precedents and ultimately waived the pre-deposit requirement during the appeal, based on the merits of the case and relevant court decisions.</description>
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