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    <title>2013 (10) TMI 1445 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the cost of components replaced during repair services should not be included in the taxable value for service tax purposes, citing a previous decision. The appeal against the adjudication order confirming a service tax demand was allowed, and the pre-deposit requirement was waived, with no costs awarded.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the cost of components replaced during repair services should not be included in the taxable value for service tax purposes, citing a previous decision. The appeal against the adjudication order confirming a service tax demand was allowed, and the pre-deposit requirement was waived, with no costs awarded.</description>
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