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    <title>2006 (4) TMI 250 - CESTAT, MUMBAI</title>
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    <description>The Tribunal directed the appellant, engaged in providing manpower for vessels, to deposit a specified amount towards service tax for their services classified as management activities rather than consultancy. The Tribunal did not grant a full waiver but allowed for the balance amount and penalty to be waived upon the initial deposit. Recovery of the waived amount was stayed pending appeal disposal, with compliance set for a specific date following the order&#039;s pronouncement.</description>
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      <description>The Tribunal directed the appellant, engaged in providing manpower for vessels, to deposit a specified amount towards service tax for their services classified as management activities rather than consultancy. The Tribunal did not grant a full waiver but allowed for the balance amount and penalty to be waived upon the initial deposit. Recovery of the waived amount was stayed pending appeal disposal, with compliance set for a specific date following the order&#039;s pronouncement.</description>
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