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    <title>2013 (12) TMI 488 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the applicant in a service tax dispute regarding infrastructure development services. It held that the payments received were reimbursement of expenses for creating the infrastructure, not for support services. Consequently, the Tribunal granted a full waiver of the dues and stayed the recovery pending appeal, clarifying the nature of the payments and their treatment in this context.</description>
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