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    <description>The Appellate Tribunal CESTAT MUMBAI granted a waiver of pre-deposit for demands confirmed against the applicants and determined that the services provided did not qualify as Business Auxiliary Service. The Tribunal found that the nature of the services rendered to Maharashtra Knowledge Corporation Ltd. (MKCL) did not align with typical business operations, leading to the decision to waive the pre-deposit requirement and stay the recovery of the demanded amounts during the appeal process.</description>
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