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    <description>Waiver of pre-deposit was granted where the appellant showed a prima facie case against service tax liability arising from testing, painting and repairing of cylinders. The tribunal stayed recovery of the confirmed duty and penalties imposed by the adjudicating authority until disposal of the appeal, reflecting that interim relief was justified on the material presented for the relevant period.</description>
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      <description>Waiver of pre-deposit was granted where the appellant showed a prima facie case against service tax liability arising from testing, painting and repairing of cylinders. The tribunal stayed recovery of the confirmed duty and penalties imposed by the adjudicating authority until disposal of the appeal, reflecting that interim relief was justified on the material presented for the relevant period.</description>
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