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    <title>2014 (10) TMI 27 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit of Service Tax, interest, and penalties related to Business Auxiliary Services for playing in IPL matches for Kings XI Punjab. The decision was based on the distinction between Business Auxiliary Services and Brand Promotion Service, as clarified by the Board&#039;s circular, and the absence of payments during the specific period mentioned in the show cause notice.</description>
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      <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit of Service Tax, interest, and penalties related to Business Auxiliary Services for playing in IPL matches for Kings XI Punjab. The decision was based on the distinction between Business Auxiliary Services and Brand Promotion Service, as clarified by the Board&#039;s circular, and the absence of payments during the specific period mentioned in the show cause notice.</description>
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