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    <title>2012 (8) TMI 718 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in a tax dispute regarding the classification of services received. The services provided by a foreign company to the appellants were found to primarily align with the definition of Market Research Agency rather than Management Consultancy services. Consequently, the demand for service tax was deemed not maintainable, and the requirement for pre-deposit of dues was waived during the appeal process.</description>
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      <description>The Tribunal ruled in favor of the appellants in a tax dispute regarding the classification of services received. The services provided by a foreign company to the appellants were found to primarily align with the definition of Market Research Agency rather than Management Consultancy services. Consequently, the demand for service tax was deemed not maintainable, and the requirement for pre-deposit of dues was waived during the appeal process.</description>
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