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    <title>2015 (1) TMI 223 - CESTAT NEW DELHI</title>
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    <description>The Tribunal granted a waiver of pre-deposit under Section 35 of the Central Excise Act, 1944 for tax, interest, and penalties levied on the appellant. The appellant&#039;s provision of various services was scrutinized, with the Revenue&#039;s demand based on an assumption that services during the warranty period were exempt from service tax. The Tribunal found a strong prima facie case favoring the appellant, leading to the waiver and suspension of further proceedings pending appeal.</description>
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      <description>The Tribunal granted a waiver of pre-deposit under Section 35 of the Central Excise Act, 1944 for tax, interest, and penalties levied on the appellant. The appellant&#039;s provision of various services was scrutinized, with the Revenue&#039;s demand based on an assumption that services during the warranty period were exempt from service tax. The Tribunal found a strong prima facie case favoring the appellant, leading to the waiver and suspension of further proceedings pending appeal.</description>
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