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2012 (2) TMI 505 - AT - Service TaxExtract: .......eal were reviewed in the department. A perusal of these orders-in-appeals shows that the present appellant can resist the demand of service tax on the ground of ‘manufacture’ based on the tariff entry. Hence, there will be waiver of pre-deposit and stay of recovery in respect of the adjudged dues. (Pronounced and dictated in open Court)
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