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    <title>2013 (4) TMI 415 - CESTAT NEW DELHI</title>
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    <description>The Revenue&#039;s appeals were allowed, emphasizing the classification of services provided by the respondents as Business Auxiliary Service for service tax purposes. The respondents, acting as sourcing agents for a financial institution, were found to be promoting and marketing services, falling within the definition of Business Auxiliary Service. The original authority&#039;s decision confirming service tax, interest, and penalties was restored in favor of the Revenue, overturning the Commissioner&#039;s Appeal decision.</description>
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