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    <title>2011 (5) TMI 614 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the Appellant&#039;s technical support activities for private manufacturers related to Indian Railways are subject to service tax under three taxable services. The demand for service tax was deemed justified, as the activities were considered commercial rather than falling under exempted statutory functions. While a portion of the demand was time-barred, the Tribunal required a deposit for appeal admission and stayed the collection of the remaining amount pending appeal.</description>
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      <description>The Tribunal held that the Appellant&#039;s technical support activities for private manufacturers related to Indian Railways are subject to service tax under three taxable services. The demand for service tax was deemed justified, as the activities were considered commercial rather than falling under exempted statutory functions. While a portion of the demand was time-barred, the Tribunal required a deposit for appeal admission and stayed the collection of the remaining amount pending appeal.</description>
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      <pubDate>Wed, 25 May 2011 00:00:00 +0530</pubDate>
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