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    <title>2011 (10) TMI 500 - CESTAT, CHENNAI</title>
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    <description>The Tribunal found that the applicants were liable to pay service tax for their construction activities, categorized under different headings by the department for various periods. The Tribunal did not accept the applicants&#039; arguments regarding liability before 01.06.2007 and the applicability of a High Court decision. It directed the applicants to make a specified deposit to waive the pre-deposit of the remaining dues, granting a stay on recovery during the appeal process. The Tribunal emphasized the need for compliance with the deposit deadline.</description>
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      <description>The Tribunal found that the applicants were liable to pay service tax for their construction activities, categorized under different headings by the department for various periods. The Tribunal did not accept the applicants&#039; arguments regarding liability before 01.06.2007 and the applicability of a High Court decision. It directed the applicants to make a specified deposit to waive the pre-deposit of the remaining dues, granting a stay on recovery during the appeal process. The Tribunal emphasized the need for compliance with the deposit deadline.</description>
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