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    <title>2008 (2) TMI 80 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal granted a full waiver of the pre-deposit of duty and penalty in favor of the appellants, allowing the stay petition. The decision was based on the uncertainty surrounding whether the activities conducted by the appellants fell within the manufacturing process exempt from service tax or were subject to taxation under the service tax laws. The Tribunal&#039;s ruling highlighted the complexity of the issue, especially in light of conflicting judgments and a pending reference to a Larger Bench for clarification by the Madhya Pradesh High Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=4408</link>
      <description>The Tribunal granted a full waiver of the pre-deposit of duty and penalty in favor of the appellants, allowing the stay petition. The decision was based on the uncertainty surrounding whether the activities conducted by the appellants fell within the manufacturing process exempt from service tax or were subject to taxation under the service tax laws. The Tribunal&#039;s ruling highlighted the complexity of the issue, especially in light of conflicting judgments and a pending reference to a Larger Bench for clarification by the Madhya Pradesh High Court.</description>
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