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    <title>2013 (1) TMI 68 - CESTAT Ahmedabad</title>
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    <description>The Tribunal allowed the waiver of pre-deposit of confirmed service tax, interest, and penalties amounting to Rs. 13,61,350. The appellant&#039;s challenge regarding abatement eligibility for Repair and Maintenance Services to ONGC was not accepted due to procedural lapses. The Tribunal directed the appellant to deposit Rs. 1,00,000 within four weeks for compliance. The case was remanded to the adjudicating authority for reconsideration, emphasizing adherence to principles of natural justice.</description>
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