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    <title>2015 (8) TMI 257 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant regarding the applicability of service tax under reverse charge mechanism for OIDAR service, the period of demand, and the waiver of penalties. The pre-deposit requirement was set at Rs. 25 lakhs, with recovery of remaining liabilities stayed pending appeal.</description>
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