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    <title>2013 (12) TMI 262 - CESTAT NEW DELHI</title>
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    <description>The Tribunal clarified that the Respondents were not eligible for exemption under Notifications 14/2004 and 25/2004 as they were found to be promoting services of financial institutions, rather than providing services on behalf of the client. The Tribunal upheld the Order-in-Original confirming the service tax, interest, and penalties, while correcting a calculation mistake to reduce the tax amount. The appeal by Revenue was allowed, ruling in favor of the Revenue and emphasizing the correct interpretation of Business Auxiliary Service for this case.</description>
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    <pubDate>Wed, 21 Aug 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 262 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=240597</link>
      <description>The Tribunal clarified that the Respondents were not eligible for exemption under Notifications 14/2004 and 25/2004 as they were found to be promoting services of financial institutions, rather than providing services on behalf of the client. The Tribunal upheld the Order-in-Original confirming the service tax, interest, and penalties, while correcting a calculation mistake to reduce the tax amount. The appeal by Revenue was allowed, ruling in favor of the Revenue and emphasizing the correct interpretation of Business Auxiliary Service for this case.</description>
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      <pubDate>Wed, 21 Aug 2013 00:00:00 +0530</pubDate>
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