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    <description>The Appellate Tribunal, CESTAT, Bangalore, granted a complete waiver of pre-deposit of dues confirmed against M/s. Koya &amp;amp; Company Construction Pvt. Ltd. The Tribunal considered the nature of the construction activity, the applicability of service tax, and exemptions for infrastructure projects executed through EPC mode. Relying on legal provisions and precedents, the Tribunal ordered a stay on recovery pending the appeal&#039;s decision, ensuring a fair outcome for the appellant.</description>
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