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    <title>2012 (9) TMI 102 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal determined that the appellants&#039; activities with the companies constituted Business Auxiliary Services, leading to the imposition of Service tax, education cess, and penalties. The appellants were instructed to make a partial deposit to pursue the appeal process due to the marketing and promotional nature of their agreements with the companies. The Tribunal upheld the decisions of the lower authorities, emphasizing the alignment of the appellants&#039; activities with the definition of Business Auxiliary Services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=216286</link>
      <description>The Tribunal determined that the appellants&#039; activities with the companies constituted Business Auxiliary Services, leading to the imposition of Service tax, education cess, and penalties. The appellants were instructed to make a partial deposit to pursue the appeal process due to the marketing and promotional nature of their agreements with the companies. The Tribunal upheld the decisions of the lower authorities, emphasizing the alignment of the appellants&#039; activities with the definition of Business Auxiliary Services.</description>
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