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    <title>2014 (7) TMI 159 - CESTAT  MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that they did not provide Business Auxiliary Services as alleged by the Revenue. The transactions were sales on a principal-to-principal basis, and no commission was received. The Tribunal emphasized the absence of service provision and set aside the service tax demands, allowing the appeals.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that they did not provide Business Auxiliary Services as alleged by the Revenue. The transactions were sales on a principal-to-principal basis, and no commission was received. The Tribunal emphasized the absence of service provision and set aside the service tax demands, allowing the appeals.</description>
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