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    <title>2010 (1) TMI 204 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the order confirming the Service Tax demand, penalties, and interest. The Tribunal held that the activity of manufacturing alcohol-based perfumes and pharmaceutical products undertaken by the appellant was excluded from the definition of &#039;business auxiliary service&#039; based on the legal position and precedents cited. The Tribunal&#039;s decision was based on the settled issue as per the previous Tribunal judgment, providing relief to the appellant from the Service Tax demand and penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76397</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the order confirming the Service Tax demand, penalties, and interest. The Tribunal held that the activity of manufacturing alcohol-based perfumes and pharmaceutical products undertaken by the appellant was excluded from the definition of &#039;business auxiliary service&#039; based on the legal position and precedents cited. The Tribunal&#039;s decision was based on the settled issue as per the previous Tribunal judgment, providing relief to the appellant from the Service Tax demand and penalties.</description>
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