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    <title>2009 (5) TMI 253 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that the appellant&#039;s provision of table space to financial institutions for conducting business did not constitute business auxiliary services, as they did not actively promote the services of the financial institutions. The payments received were deemed to be for leasing table space rather than for providing services. The Tribunal allowed the appeal, setting aside the order confirming the demand for Service Tax and Education Cess, along with the imposed penalty.</description>
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      <description>The Tribunal held that the appellant&#039;s provision of table space to financial institutions for conducting business did not constitute business auxiliary services, as they did not actively promote the services of the financial institutions. The payments received were deemed to be for leasing table space rather than for providing services. The Tribunal allowed the appeal, setting aside the order confirming the demand for Service Tax and Education Cess, along with the imposed penalty.</description>
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