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    <title>2013 (6) TMI 646 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that their services fell under repair, alteration, renovation, or restoration services category rather than completion and finishing services for new constructions. The appellant successfully argued for eligibility for service tax abatement under a different clause of the definition, supported by evidence and a previous Tribunal decision. As a result, the Tribunal granted unconditional waiver of pre-deposit and stayed the recovery of the dues pending appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that their services fell under repair, alteration, renovation, or restoration services category rather than completion and finishing services for new constructions. The appellant successfully argued for eligibility for service tax abatement under a different clause of the definition, supported by evidence and a previous Tribunal decision. As a result, the Tribunal granted unconditional waiver of pre-deposit and stayed the recovery of the dues pending appeal.</description>
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