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    <title>2013 (10) TMI 1435 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, considering them as the provider of OIDARS services and entitled to exemption benefits under Notification No. 13/2010-S.T. The Tribunal granted a stay on further proceedings to prevent undue burden on the appellant during the appeal process.</description>
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