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    <description>The Tribunal granted the waiver of pre-deposit of the service tax amount, emphasizing the lack of effective control by the applicant over the wagons supplied to the railways under the scheme, leading to a prima facie case in favor of the applicant and the stay of recovery during the appeal process. The appeal was scheduled for regular hearing due to the disputed amount exceeding Rs. one crore and the recurring nature of the issue.</description>
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      <description>The Tribunal granted the waiver of pre-deposit of the service tax amount, emphasizing the lack of effective control by the applicant over the wagons supplied to the railways under the scheme, leading to a prima facie case in favor of the applicant and the stay of recovery during the appeal process. The appeal was scheduled for regular hearing due to the disputed amount exceeding Rs. one crore and the recurring nature of the issue.</description>
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