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    <title>2013 (1) TMI 322 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court upheld the decision of lower authorities, dismissing the Revenue&#039;s appeal on the classification of services provided by the respondent for liability of Service Tax. The Court affirmed that the nature of activities undertaken by the respondent determined the tax liability, as correctly decided by the Commissioner and confirmed by the Tribunal. The appeal was dismissed at the admission stage without costs, as no substantial question of law was found.</description>
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      <description>The High Court upheld the decision of lower authorities, dismissing the Revenue&#039;s appeal on the classification of services provided by the respondent for liability of Service Tax. The Court affirmed that the nature of activities undertaken by the respondent determined the tax liability, as correctly decided by the Commissioner and confirmed by the Tribunal. The appeal was dismissed at the admission stage without costs, as no substantial question of law was found.</description>
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