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    <title>2014 (2) TMI 196 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the application for the waiver of pre-deposit of the confirmed service tax, interest, and penalty amounts for manufacturing bulk drugs on a job work basis. The recovery of the disputed amounts was stayed pending the appeal&#039;s disposal as the appellant demonstrated a strong case regarding the nature of the transaction, establishing it as manufacturing activity exempt from Central Excise duty. The judgment emphasizes the importance of accurately characterizing transactions to determine tax liabilities and exemptions under relevant laws.</description>
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      <description>The tribunal allowed the application for the waiver of pre-deposit of the confirmed service tax, interest, and penalty amounts for manufacturing bulk drugs on a job work basis. The recovery of the disputed amounts was stayed pending the appeal&#039;s disposal as the appellant demonstrated a strong case regarding the nature of the transaction, establishing it as manufacturing activity exempt from Central Excise duty. The judgment emphasizes the importance of accurately characterizing transactions to determine tax liabilities and exemptions under relevant laws.</description>
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      <pubDate>Thu, 18 Apr 2013 00:00:00 +0530</pubDate>
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