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    <title>2013 (8) TMI 452 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant on all issues, finding that the activities of providing corporate guarantees and securing external commercial loans did not constitute taxable banking and financial services under the Finance Act, 1994. The Tribunal granted a waiver of pre-deposit and stayed the collection of dues pending the resolution of the appeal.</description>
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