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    <title>2013 (10) TMI 1346 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order confirming a demand for providing &#039;Business Auxiliary Service&#039; by producing goods on behalf of a client. The Tribunal held that the appellants were entitled to exemption under Notification No. 14/2004-Service Tax, which was not raised before the lower authority. Consequently, the demand for Rs. 49,147 with interest and penalties was overturned.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order confirming a demand for providing &#039;Business Auxiliary Service&#039; by producing goods on behalf of a client. The Tribunal held that the appellants were entitled to exemption under Notification No. 14/2004-Service Tax, which was not raised before the lower authority. Consequently, the demand for Rs. 49,147 with interest and penalties was overturned.</description>
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