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    <title>2006 (10) TMI 322 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, stating they were not liable to pay Service Tax on pre-design, drawing, and technical assistance activities. The Tribunal allowed deductions for excavation, cable laying, and wiring activities, directing the appellant to pre-deposit a reduced amount of Rs. 25,000 within two months, with the balance of Service Tax waived and recovery stayed pending appeal disposal. Failure to comply would lead to dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=120296</link>
      <description>The Tribunal ruled in favor of the appellant, stating they were not liable to pay Service Tax on pre-design, drawing, and technical assistance activities. The Tribunal allowed deductions for excavation, cable laying, and wiring activities, directing the appellant to pre-deposit a reduced amount of Rs. 25,000 within two months, with the balance of Service Tax waived and recovery stayed pending appeal disposal. Failure to comply would lead to dismissal of the appeal.</description>
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      <pubDate>Wed, 11 Oct 2006 00:00:00 +0530</pubDate>
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