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    <title>2014 (11) TMI 541 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that service tax was due for the period from July 2003 to September 2004 for services to specific banks under Business Auxiliary Service. However, post-amendment activities were exempt from service tax as they fell under Business Support Service. Penalties were imposed for not separately charging service tax, with remunerations treated as cum-service charges. The appeals were disposed of with a directive for payment of service tax with interest for the specified period.</description>
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      <description>The Tribunal held that service tax was due for the period from July 2003 to September 2004 for services to specific banks under Business Auxiliary Service. However, post-amendment activities were exempt from service tax as they fell under Business Support Service. Penalties were imposed for not separately charging service tax, with remunerations treated as cum-service charges. The appeals were disposed of with a directive for payment of service tax with interest for the specified period.</description>
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      <pubDate>Thu, 04 Sep 2014 00:00:00 +0530</pubDate>
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