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    <title>Appellate Commissioner Misclassifies Assessee&#039;s Spot Billing Centres&#039; Activities, Affecting Service Tax Liability.</title>
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    <description>Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate Commissioner erred in concluding that the transactions of the assessee constituted support services for business or commerce and not business auxiliary services, as held by the adjudicating authority - AT</description>
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