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    <description>The Tribunal rejected all appeals, affirming that the appellants were covered under Business Auxiliary Services as distributors in a multilevel marketing scheme, liable to pay service tax on received commissions. Emphasizing consistency with previous Tribunal decisions, the judgment upheld penalties, ruling the appellants provided Business Auxiliary Services under the law. The decision was deemed legally sound, free from flaws, and supported by authoritative judicial pronouncements.</description>
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      <description>The Tribunal rejected all appeals, affirming that the appellants were covered under Business Auxiliary Services as distributors in a multilevel marketing scheme, liable to pay service tax on received commissions. Emphasizing consistency with previous Tribunal decisions, the judgment upheld penalties, ruling the appellants provided Business Auxiliary Services under the law. The decision was deemed legally sound, free from flaws, and supported by authoritative judicial pronouncements.</description>
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