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    <title>2011 (10) TMI 455 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, granted the stay petition unconditionally in favor of the appellants, allowing them to dispense with the pre-deposit of service tax and penalties confirmed for renting factory premises and machinery to clients. The Tribunal&#039;s decision was based on the interpretation of service tax provisions and precedents, determining that the services provided did not fall under the category of infrastructural support services as defined in the relevant laws.</description>
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