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    <title>2013 (3) TMI 689 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the waiver of pre-deposit of service tax under the &#039;Management, Maintenance or Repair Service&#039; category, citing that the payments were reimbursement of expenditure and not consideration for any service. The waiver included interest and penalty. Additionally, specific instructions were provided for the deposit required under the &#039;GTA service&#039; category, with the condition that compliance be reported by a specified date.</description>
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      <description>The Tribunal granted the waiver of pre-deposit of service tax under the &#039;Management, Maintenance or Repair Service&#039; category, citing that the payments were reimbursement of expenditure and not consideration for any service. The waiver included interest and penalty. Additionally, specific instructions were provided for the deposit required under the &#039;GTA service&#039; category, with the condition that compliance be reported by a specified date.</description>
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