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    <title>2006 (8) TMI 667 - CESTAT BANGALORE</title>
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    <description>On a prima facie view, the Tribunal held that the exemption under Notification No. 25/2004 dated 10-9-2004 appeared applicable to services incidental or auxiliary to the listed activities, and that the Commissioner had not given adequate reasons for denying the benefit. As the demand related to the period July 2003 to September 2004, the appellants were entitled to waiver of pre-deposit and stay of recovery pending disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=281595</link>
      <description>On a prima facie view, the Tribunal held that the exemption under Notification No. 25/2004 dated 10-9-2004 appeared applicable to services incidental or auxiliary to the listed activities, and that the Commissioner had not given adequate reasons for denying the benefit. As the demand related to the period July 2003 to September 2004, the appellants were entitled to waiver of pre-deposit and stay of recovery pending disposal of the appeal.</description>
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