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    <title>2007 (4) TMI 151 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that the services provided by the appellants did not fall under the Customs House Agent (CHA) category for Service Tax liability. It was emphasized that the retrospective invocation of a larger period for Service Tax payment was not justified, considering previous decisions in favor of the appellants. The Tribunal granted an interim stay in favor of the appellants and accepted their request for a full waiver of the pre-deposit amount, along with a stay on recovery until the appeal&#039;s final disposal.</description>
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    <pubDate>Thu, 26 Apr 2007 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that the services provided by the appellants did not fall under the Customs House Agent (CHA) category for Service Tax liability. It was emphasized that the retrospective invocation of a larger period for Service Tax payment was not justified, considering previous decisions in favor of the appellants. The Tribunal granted an interim stay in favor of the appellants and accepted their request for a full waiver of the pre-deposit amount, along with a stay on recovery until the appeal&#039;s final disposal.</description>
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      <pubDate>Thu, 26 Apr 2007 00:00:00 +0530</pubDate>
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