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    <description>The Appellate Tribunal confirmed the service tax liability against the applicants for providing business auxiliary services to BSNL, imposing a penalty under various sections of the Finance Act, 1994. The Tribunal noted discrepancies in the impugned order and remanded the matter to the original adjudicating authority for verification and clarification of facts, instructing a fresh decision in accordance with precedent decisions.</description>
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      <description>The Appellate Tribunal confirmed the service tax liability against the applicants for providing business auxiliary services to BSNL, imposing a penalty under various sections of the Finance Act, 1994. The Tribunal noted discrepancies in the impugned order and remanded the matter to the original adjudicating authority for verification and clarification of facts, instructing a fresh decision in accordance with precedent decisions.</description>
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