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    <description>The Tribunal found in favor of the appellant in the case involving construction activities for Jayajothi Cement Ltd. The demand for service tax on construction activities was waived as the appellant demonstrated a prima facie case for exemption, arguing that certain services did not fall under the works contract service definition. The Tribunal also granted a stay against recovery for a specific period upon compliance with the directive to deposit a specified amount related to crusher house work.</description>
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