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    <title>2007 (9) TMI 49 - CESTAT, NEW DELHI</title>
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    <description>The CESTAT, New Delhi, granted the applicant&#039;s request for waiver of pre-deposit of Service Tax and penalty for providing Cargo Handling Service, as they were deemed to be handling coal movement rather than cargo handling. This decision was influenced by a precedent set by the Rajasthan High Court, and the stay petition was allowed.</description>
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