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    <title>2006 (9) TMI 563 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted the appellants a full waiver of pre-deposit and stayed the recovery of the disputed amount until the appeal&#039;s final disposal. The decision was based on the appellants&#039; argument that the services provided should be considered part of a work contract exempt from service tax, supported by comparisons with previous judgments. The Tribunal emphasized the importance of accurately determining the nature of the services rendered, ultimately favoring the appellants&#039; position and expediting the appeal&#039;s hearing for a prompt resolution.</description>
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      <link>https://www.taxtmi.com/caselaws?id=185201</link>
      <description>The Tribunal granted the appellants a full waiver of pre-deposit and stayed the recovery of the disputed amount until the appeal&#039;s final disposal. The decision was based on the appellants&#039; argument that the services provided should be considered part of a work contract exempt from service tax, supported by comparisons with previous judgments. The Tribunal emphasized the importance of accurately determining the nature of the services rendered, ultimately favoring the appellants&#039; position and expediting the appeal&#039;s hearing for a prompt resolution.</description>
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      <pubDate>Tue, 12 Sep 2006 00:00:00 +0530</pubDate>
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