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    <title>2009 (2) TMI 123 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad granted an unconditional stay against the recovery of service tax for an appellant providing effluent treatment services. The Tribunal considered arguments regarding service tax applicability, interpretation of exclusion clauses under the Finance Act, 1994, and precedent from the Hon&#039;ble High Court of Gujarat. Ultimately, the Tribunal decided in favor of the appellant, halting the recovery of the service tax amount and penalties.</description>
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      <description>The Appellate Tribunal CESTAT, Ahmedabad granted an unconditional stay against the recovery of service tax for an appellant providing effluent treatment services. The Tribunal considered arguments regarding service tax applicability, interpretation of exclusion clauses under the Finance Act, 1994, and precedent from the Hon&#039;ble High Court of Gujarat. Ultimately, the Tribunal decided in favor of the appellant, halting the recovery of the service tax amount and penalties.</description>
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