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    <title>2008 (10) TMI 171 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI granted the applicant&#039;s request for waiver of pre-deposit of tax and penalties in a dispute regarding classification of services as &quot;Market Research Agency&quot; or &quot;business auxiliary service (commission agent).&quot; The waiver was provided as it was determined that the appellant functioned as a commission agent, with pre-deposit waived until the appeal&#039;s final disposal.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI granted the applicant&#039;s request for waiver of pre-deposit of tax and penalties in a dispute regarding classification of services as &quot;Market Research Agency&quot; or &quot;business auxiliary service (commission agent).&quot; The waiver was provided as it was determined that the appellant functioned as a commission agent, with pre-deposit waived until the appeal&#039;s final disposal.</description>
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