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    <title>2007 (4) TMI 94 - CESTAT,  BANGALORE</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit of Service tax, amounting to Rs. 41,63,076, as the activity of producing Electoral Photo Identity Cards and Bus Passes for APSRTC was not considered to fall within the category of Photographic Services. The Tribunal noted a discrepancy in the department&#039;s classification compared to a previous ruling and accepted the appellant&#039;s plea based on this inconsistency, allowing the stay application and scheduling a common hearing for a final decision.</description>
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      <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit of Service tax, amounting to Rs. 41,63,076, as the activity of producing Electoral Photo Identity Cards and Bus Passes for APSRTC was not considered to fall within the category of Photographic Services. The Tribunal noted a discrepancy in the department&#039;s classification compared to a previous ruling and accepted the appellant&#039;s plea based on this inconsistency, allowing the stay application and scheduling a common hearing for a final decision.</description>
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