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    <title>2013 (9) TMI 109 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the appellate Commissioner&#039;s decision and upheld the adjudicating authority&#039;s classification that the services provided by the assessee fell under Business Auxiliary Service (BAS). The Tribunal emphasized the alignment of the services with BAS, citing previous judgments supporting similar classifications. The appeal was disposed of without costs, and the original order classifying the services under BAS was restored.</description>
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    <pubDate>Wed, 08 May 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=236676</link>
      <description>The Tribunal overturned the appellate Commissioner&#039;s decision and upheld the adjudicating authority&#039;s classification that the services provided by the assessee fell under Business Auxiliary Service (BAS). The Tribunal emphasized the alignment of the services with BAS, citing previous judgments supporting similar classifications. The appeal was disposed of without costs, and the original order classifying the services under BAS was restored.</description>
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      <pubDate>Wed, 08 May 2013 00:00:00 +0530</pubDate>
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