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    <title>2015 (5) TMI 665 - CESTAT NEW DELHI</title>
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    <description>The tribunal ruled in favor of the appellant, granting waiver of pre-deposit and staying further proceedings due to the nature of the service provided by the appellant being considered a service to itself, thus not falling under the taxable service category. The judgment highlighted the specific details of the agreement and the transportation process to support the appellant&#039;s position, ultimately relieving them of the service tax demand.</description>
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      <description>The tribunal ruled in favor of the appellant, granting waiver of pre-deposit and staying further proceedings due to the nature of the service provided by the appellant being considered a service to itself, thus not falling under the taxable service category. The judgment highlighted the specific details of the agreement and the transportation process to support the appellant&#039;s position, ultimately relieving them of the service tax demand.</description>
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