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    <title>2013 (12) TMI 910 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted the stay petition unconditionally, ruling in favor of the appellant, who argued that their activity constituted manufacturing rather than packaging, thus exempting them from Service tax liability. The decision emphasized the significance of precise legal definitions in determining tax liabilities and the necessity of thoroughly analyzing activities for proper classification under the law.</description>
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      <description>The Tribunal granted the stay petition unconditionally, ruling in favor of the appellant, who argued that their activity constituted manufacturing rather than packaging, thus exempting them from Service tax liability. The decision emphasized the significance of precise legal definitions in determining tax liabilities and the necessity of thoroughly analyzing activities for proper classification under the law.</description>
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