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    <title>2014 (8) TMI 511 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, determining that the transactions between the canalizing agent and NMDC were of sale and purchase nature, not commission. This classification led to the waiver of predeposit of dues and a stay of recovery pending appeal disposal, providing relief to the appellants in the service tax dispute. The Tribunal&#039;s decision was based on analyzing submissions, departmental views, and legal precedents, ultimately resulting in a favorable outcome for the appellants.</description>
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      <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellants, determining that the transactions between the canalizing agent and NMDC were of sale and purchase nature, not commission. This classification led to the waiver of predeposit of dues and a stay of recovery pending appeal disposal, providing relief to the appellants in the service tax dispute. The Tribunal&#039;s decision was based on analyzing submissions, departmental views, and legal precedents, ultimately resulting in a favorable outcome for the appellants.</description>
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