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    <title>2014 (4) TMI 956 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the demand, interest, and penalty imposed on the appellant for providing interior decorator services. It ruled in favor of the appellant, determining that the activities undertaken, such as plantation of trees and maintenance work, were execution-based rather than advisory or consultancy services as defined under the Finance Act. The Tribunal found that the appellant&#039;s work orders focused on execution and not on providing advice, consultancy, or technical assistance, leading to the appeal being allowed.</description>
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      <description>The Tribunal set aside the demand, interest, and penalty imposed on the appellant for providing interior decorator services. It ruled in favor of the appellant, determining that the activities undertaken, such as plantation of trees and maintenance work, were execution-based rather than advisory or consultancy services as defined under the Finance Act. The Tribunal found that the appellant&#039;s work orders focused on execution and not on providing advice, consultancy, or technical assistance, leading to the appeal being allowed.</description>
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