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    <title>2015 (6) TMI 17 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that the work of draining/replacement of damaged fencing and providing cement concrete pavement along State Highways could be considered within the scope of management and repair of roads. Despite not being directly related to roads, the work conducted alongside State Highways was deemed integral to road maintenance. Citing a precedent involving road divider maintenance, the Tribunal granted a full waiver of pre-deposit and ordered a stay on the recovery of disputed liabilities pending the appeal process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=260092</link>
      <description>The Tribunal ruled in favor of the appellants, finding that the work of draining/replacement of damaged fencing and providing cement concrete pavement along State Highways could be considered within the scope of management and repair of roads. Despite not being directly related to roads, the work conducted alongside State Highways was deemed integral to road maintenance. Citing a precedent involving road divider maintenance, the Tribunal granted a full waiver of pre-deposit and ordered a stay on the recovery of disputed liabilities pending the appeal process.</description>
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