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    <title>2014 (11) TMI 790 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled that services provided by the appellant as an Authorized Service Station of a specific brand are considered branded services for service tax liability purposes. The Tribunal found that the appellant&#039;s association with the brand led to increased clientele and business, as customers specifically visited due to the brand association. Despite acknowledging the debatable nature of the issue, the Tribunal directed the appellant to deposit the demanded service tax amount within eight weeks, with a temporary stay against recovery for 180 days, pending further consideration of precedent decisions and statutes.</description>
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      <description>The Appellate Tribunal CESTAT Bangalore ruled that services provided by the appellant as an Authorized Service Station of a specific brand are considered branded services for service tax liability purposes. The Tribunal found that the appellant&#039;s association with the brand led to increased clientele and business, as customers specifically visited due to the brand association. Despite acknowledging the debatable nature of the issue, the Tribunal directed the appellant to deposit the demanded service tax amount within eight weeks, with a temporary stay against recovery for 180 days, pending further consideration of precedent decisions and statutes.</description>
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