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    <title>2015 (8) TMI 207 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted waiver of predeposit and stayed recovery of service tax for C&amp;amp;F Agent services based on a previous decision and High Court ruling. For the recipient of GTA services, the Tribunal acknowledged the appellant&#039;s exemption claim as an unregistered partnership firm during the relevant period, prior to the amendment bringing such firms under service tax liability. Consequently, the Tribunal granted waiver of predeposit and stayed recovery of GTA service tax pending appeal.</description>
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      <title>2015 (8) TMI 207 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=262290</link>
      <description>The Tribunal granted waiver of predeposit and stayed recovery of service tax for C&amp;amp;F Agent services based on a previous decision and High Court ruling. For the recipient of GTA services, the Tribunal acknowledged the appellant&#039;s exemption claim as an unregistered partnership firm during the relevant period, prior to the amendment bringing such firms under service tax liability. Consequently, the Tribunal granted waiver of predeposit and stayed recovery of GTA service tax pending appeal.</description>
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