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    <title>2013 (12) TMI 1121 - CESTAT NEW DELHI</title>
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    <description>The Tribunal classified the appellant&#039;s activities as mining services rather than site formation and demolition services, as contended by the tax department. The Tribunal waived the pre-deposit of service tax demands, interest, and penalties until the appeal disposal, allowing the appellants to continue their operations without immediate financial obligations. The recovery of taxes was stayed pending the outcome of the appeals.</description>
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      <description>The Tribunal classified the appellant&#039;s activities as mining services rather than site formation and demolition services, as contended by the tax department. The Tribunal waived the pre-deposit of service tax demands, interest, and penalties until the appeal disposal, allowing the appellants to continue their operations without immediate financial obligations. The recovery of taxes was stayed pending the outcome of the appeals.</description>
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