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    <title>2012 (6) TMI 555 - CESTAT, NEW DELHI</title>
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    <description>The court dispensed with the pre-deposit condition for Service Tax and penalties, citing a previous Tribunal decision. The classification of services as Business Auxiliary services was upheld, but the demand was deemed barred by limitation due to conflicting judicial interpretations, resulting in the demand and penalties being set aside, with the appeal allowed and consequential relief granted.</description>
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      <description>The court dispensed with the pre-deposit condition for Service Tax and penalties, citing a previous Tribunal decision. The classification of services as Business Auxiliary services was upheld, but the demand was deemed barred by limitation due to conflicting judicial interpretations, resulting in the demand and penalties being set aside, with the appeal allowed and consequential relief granted.</description>
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