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    <title>2015 (2) TMI 1018 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the services provided potentially qualified as an export of service under the Finance Act, 1994. Additionally, the lease transactions were determined not to constitute financial leasing under the relevant sections of the Act. As a result, the Tribunal ordered a waiver of pre-deposit and stayed further proceedings for the realization of the adjudicated liabilities pending the appeal&#039;s disposal.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the services provided potentially qualified as an export of service under the Finance Act, 1994. Additionally, the lease transactions were determined not to constitute financial leasing under the relevant sections of the Act. As a result, the Tribunal ordered a waiver of pre-deposit and stayed further proceedings for the realization of the adjudicated liabilities pending the appeal&#039;s disposal.</description>
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