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    <description>The Appellate Tribunal CESTAT, BANGALORE allowed the appeal in favor of the assessee, setting aside the impugned order that demanded pre-deposit of Service Tax, applicable interest, and penalty on &#039;Scientific or Technical Consultancy&#039; services for a specific period. The Tribunal considered its previous ruling in favor of the assessee for a prior period, emphasizing consistency in decisions and the importance of precedent in tax-related appeals.</description>
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