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    <title>2010 (10) TMI 801 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the demand for service tax, interest, and penalties. The services provided were deemed to benefit entities located outside India, aligning with previous judgments and relevant circulars. The Tribunal found that the activities of the appellants did not fall under the definition of business auxiliary services, as they shared a commission received from a foreign entity and did not charge Indian claimants directly.</description>
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