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    <title>2009 (12) TMI 461 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the demand for service tax on the construction of the Onshore Terminal, deferred the decision on the limitation issue pending detailed arguments, and recognized the jurisdiction of the Commissioner subject to further debate. The appellant was directed to make a partial pre-deposit to qualify for a waiver of the remaining dues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78371</link>
      <description>The Tribunal upheld the demand for service tax on the construction of the Onshore Terminal, deferred the decision on the limitation issue pending detailed arguments, and recognized the jurisdiction of the Commissioner subject to further debate. The appellant was directed to make a partial pre-deposit to qualify for a waiver of the remaining dues.</description>
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