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    <description>The Tribunal ruled in favor of the applicant, granting a waiver of predeposit and staying the recovery of dues until the appeal process is completed. The decision was based on the interpretation of the contracts and relevant legal provisions, emphasizing the specific nature of the water supply projects involving laying pipelines for water treatment units. The Tribunal distinguished between commercial and non-commercial projects to determine service tax liability, highlighting the need to analyze the specifics of each contract for proper classification under Section 65 (105) (zzzza) of the Finance Act 1994.</description>
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