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    <title>2004 (10) TMI 3 - CESTAT (CHENNAI)</title>
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    <description>The Appellate Tribunal CESTAT (Chennai) allowed waiver of pre-deposit and stay of recovery for disputed service tax amounts in two cases. In the first case, the appellants successfully argued that the Repairs and Maintenance Service provided should not have been categorized under Engineering Consultancy Service for the period in dispute, citing relevant case law. In the second case, the appellants contested the classification of Calibration of Equipments Service as Engineering Consultancy Service, also supported by case law. The Tribunal found strong prima facie cases in both instances and ruled in favor of the appellants.</description>
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    <pubDate>Fri, 15 Oct 2004 00:00:00 +0530</pubDate>
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      <title>2004 (10) TMI 3 - CESTAT (CHENNAI)</title>
      <link>https://www.taxtmi.com/caselaws?id=193</link>
      <description>The Appellate Tribunal CESTAT (Chennai) allowed waiver of pre-deposit and stay of recovery for disputed service tax amounts in two cases. In the first case, the appellants successfully argued that the Repairs and Maintenance Service provided should not have been categorized under Engineering Consultancy Service for the period in dispute, citing relevant case law. In the second case, the appellants contested the classification of Calibration of Equipments Service as Engineering Consultancy Service, also supported by case law. The Tribunal found strong prima facie cases in both instances and ruled in favor of the appellants.</description>
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      <pubDate>Fri, 15 Oct 2004 00:00:00 +0530</pubDate>
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