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    <title>2014 (8) TMI 233 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that their services were not subject to service tax under the cited provisions. The Tribunal found that the Commissioner (Appeals) had exceeded the scope of the show cause notice by incorrectly classifying the appellant&#039;s services as business auxiliary services. Accordingly, the Tribunal set aside the impugned order and allowed the appeal.</description>
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      <title>2014 (8) TMI 233 - CESTAT NEW DELHI</title>
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      <description>The Tribunal ruled in favor of the appellant, holding that their services were not subject to service tax under the cited provisions. The Tribunal found that the Commissioner (Appeals) had exceeded the scope of the show cause notice by incorrectly classifying the appellant&#039;s services as business auxiliary services. Accordingly, the Tribunal set aside the impugned order and allowed the appeal.</description>
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