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    <title>2012 (6) TMI 784 - CESTAT BANGALORE</title>
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    <description>Contract terms and deliverables showed the appellant was engaged in software development, not mere manpower recruitment and supply agency services. The classification dispute was treated consistently with an earlier stay order on similar facts, where the activities were regarded as information technology services. On that basis, waiver of pre-deposit of the balance dues was granted and recovery of the impugned demand was stayed until disposal of the appeal.</description>
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