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    <description>The Tribunal granted a waiver of pre-deposit for all components of the service tax demand. The recovery of the liability was stayed pending the appeal. The Tribunal found in favor of the appellants on various issues, including the nature of consideration under a facility purchase agreement, refundable loan for business support service, service tax demand on clinical trials, alleged short payment of service tax, excess utilization of Cenvat credit, and reverse charge demand on ANVISA fees for management consultancy.</description>
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