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    <title>2011 (4) TMI 399 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under Business Auxiliary Services (BAS) or Business Support Service (BSS). Despite conflicting decisions, the Tribunal held that the services provided fell under BSS, granting a waiver of confirmed dues. Additionally, the liability for service tax on the services was disputed, with the Tribunal ultimately deciding in favor of the appellant, leading to a complete waiver of confirmed liabilities. The judgment emphasized the importance of resolving conflicting decisions and upheld the appellant&#039;s position on the classification and tax liability issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=205697</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under Business Auxiliary Services (BAS) or Business Support Service (BSS). Despite conflicting decisions, the Tribunal held that the services provided fell under BSS, granting a waiver of confirmed dues. Additionally, the liability for service tax on the services was disputed, with the Tribunal ultimately deciding in favor of the appellant, leading to a complete waiver of confirmed liabilities. The judgment emphasized the importance of resolving conflicting decisions and upheld the appellant&#039;s position on the classification and tax liability issues.</description>
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      <pubDate>Thu, 28 Apr 2011 00:00:00 +0530</pubDate>
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