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    <title>2013 (8) TMI 168 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit of the remaining amounts, suspending recovery pending the final appeal decision. The case centered on the correct classification of services under Works Contract, emphasizing the need for thorough analysis of materials used. The appellant&#039;s failure to accurately declare service values in returns led to additional Service Tax demands. The issue of limitation was also discussed, with the Tribunal directing further deposit while recognizing the complexity of the matter, requiring detailed examination at the final stage.</description>
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