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    <title>2013 (5) TMI 144 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted waiver and stay for the balance amount of service tax, education cesses, interest, and penalties, considering the classification of the appellant&#039;s activity as &#039;Mining Service&#039; post 01.06.2007. The appellant&#039;s payments towards the demand for the relevant periods were taken into account, leading to the decision to waive pre-deposit and stay recovery for the outstanding dues. The Tribunal noted the nature of the appellant&#039;s activity before and after 01.06.2007 in reaching this conclusion.</description>
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      <description>The Tribunal granted waiver and stay for the balance amount of service tax, education cesses, interest, and penalties, considering the classification of the appellant&#039;s activity as &#039;Mining Service&#039; post 01.06.2007. The appellant&#039;s payments towards the demand for the relevant periods were taken into account, leading to the decision to waive pre-deposit and stay recovery for the outstanding dues. The Tribunal noted the nature of the appellant&#039;s activity before and after 01.06.2007 in reaching this conclusion.</description>
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