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    <title>2015 (10) TMI 1581 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the impugned orders and remanded the matters to the original adjudicating authority to determine if the activities constituted manufacture. If not, the appellants would be liable to pay service tax under &quot;business auxiliary services.&quot; Demands were limited to the normal period, excluding transportation costs if M/s Mysore Paper Mills had paid the service tax. The issue of penalties was left to the adjudicating authority&#039;s discretion based on the final decision.</description>
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      <description>The Tribunal set aside the impugned orders and remanded the matters to the original adjudicating authority to determine if the activities constituted manufacture. If not, the appellants would be liable to pay service tax under &quot;business auxiliary services.&quot; Demands were limited to the normal period, excluding transportation costs if M/s Mysore Paper Mills had paid the service tax. The issue of penalties was left to the adjudicating authority&#039;s discretion based on the final decision.</description>
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      <pubDate>Thu, 30 Jul 2015 00:00:00 +0530</pubDate>
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