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    <title>2013 (12) TMI 1327 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted a full waiver of pre-deposit, stayed further proceedings, and provided relief to the petitioner. The services provided were exempted from service tax liability under Rule 3(i)(iii) of the Export of Service Rules 2005, following the decision in Paul Merchant Vs. CCE, Chandigarh. The adjudication order assessing service tax and penalties was deemed prima facie unsustainable, leading to a favorable outcome for the petitioner in the appeal.</description>
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      <description>The Tribunal granted a full waiver of pre-deposit, stayed further proceedings, and provided relief to the petitioner. The services provided were exempted from service tax liability under Rule 3(i)(iii) of the Export of Service Rules 2005, following the decision in Paul Merchant Vs. CCE, Chandigarh. The adjudication order assessing service tax and penalties was deemed prima facie unsustainable, leading to a favorable outcome for the petitioner in the appeal.</description>
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