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    <title>2013 (11) TMI 872 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that services on which no service tax is paid are deemed exempted services under Rule 2(e) of CCR 2004. The applicant, engaged in cargo handling, was directed to make a pre-deposit due to lack of clarity on credit taken. A specified pre-deposit amount was set, and pending compliance, the balance dues were waived with a stay on collection during the appeal process.</description>
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      <description>The Tribunal held that services on which no service tax is paid are deemed exempted services under Rule 2(e) of CCR 2004. The applicant, engaged in cargo handling, was directed to make a pre-deposit due to lack of clarity on credit taken. A specified pre-deposit amount was set, and pending compliance, the balance dues were waived with a stay on collection during the appeal process.</description>
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