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    <description>The Tribunal analyzed the liability for Service Tax regarding technical know-how received for manufacturing &quot;Acetylene Carbon Black&quot; before 16-2-2002. The applicant&#039;s waiver request for pre-deposit amounts was granted, and recovery was stayed pending appeal, based on a strong prima facie case and differing facts from previous decisions. The agreement details and legal precedents were considered in the judgment.</description>
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