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    <title>2014 (3) TMI 304 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the Stay Applications, granting waiver of pre-deposit of Service Tax amount and penalties imposed on the company and partners. It differentiated between transportation and cargo handling services, ruling in favor of the Applicants based on the classification of services under GTA Services and the non-taxable nature of certain activities like shifting/transportation within a plant. The recovery was stayed during the pendency of the Appeals, acknowledging a prima facie case for waiver of dues adjudged against them.</description>
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      <description>The Tribunal allowed the Stay Applications, granting waiver of pre-deposit of Service Tax amount and penalties imposed on the company and partners. It differentiated between transportation and cargo handling services, ruling in favor of the Applicants based on the classification of services under GTA Services and the non-taxable nature of certain activities like shifting/transportation within a plant. The recovery was stayed during the pendency of the Appeals, acknowledging a prima facie case for waiver of dues adjudged against them.</description>
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