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    <title>2013 (10) TMI 1436 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the petitioner regarding the service tax demand under the Business Auxiliary Service category, citing a precedent. For the Manpower Recruitment or Supply Agency Service, the Tribunal indicated possible favorable outcomes based on interim orders in related cases. Concerning the Information Technology Software Service, the Tribunal found the adjudication order unsustainable due to classification discrepancies and lack of a fair opportunity for the appellant to respond. The Tribunal granted a waiver of pre-deposit and stayed further recovery proceedings pending appeal disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=190593</link>
      <description>The Tribunal ruled in favor of the petitioner regarding the service tax demand under the Business Auxiliary Service category, citing a precedent. For the Manpower Recruitment or Supply Agency Service, the Tribunal indicated possible favorable outcomes based on interim orders in related cases. Concerning the Information Technology Software Service, the Tribunal found the adjudication order unsustainable due to classification discrepancies and lack of a fair opportunity for the appellant to respond. The Tribunal granted a waiver of pre-deposit and stayed further recovery proceedings pending appeal disposal.</description>
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