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    <description>The appellant, M/s. United Phosphorus Ltd., acquired technical data from a US company for marketing agro-chemicals. The Tribunal held that this acquisition did not constitute &#039;Business Auxiliary Service,&#039; rejecting the Service Tax demand of &amp;amp;8377;3,01,40,045. The Tribunal granted a waiver of pre-deposit and stayed recovery during the appeal, indicating a favorable outcome for the appellant.</description>
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      <description>The appellant, M/s. United Phosphorus Ltd., acquired technical data from a US company for marketing agro-chemicals. The Tribunal held that this acquisition did not constitute &#039;Business Auxiliary Service,&#039; rejecting the Service Tax demand of &amp;amp;8377;3,01,40,045. The Tribunal granted a waiver of pre-deposit and stayed recovery during the appeal, indicating a favorable outcome for the appellant.</description>
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