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    <title>2014 (9) TMI 180 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the service tax demands on volume discounts, write back amounts, and rate differences under Business Auxiliary Service (BAS), ruling that they were not taxable as they were not payments for services rendered. Additionally, the demands for services received from outside India before 18/04/2006 were dismissed based on the insertion of Section 66A in the Finance Act, 1994. The appeals were allowed with consequential reliefs, and the impugned orders were set aside.</description>
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