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    <title>2007 (1) TMI 67 -  CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the tax liability under &quot;business auxiliary services&quot; due to the absence of willful suppression to evade tax, making the demand time-barred. The classification of services under &quot;Business Auxiliary Services&quot; was upheld, rejecting the appellants&#039; argument for classification under &quot;Support Services of Business or Commerce.&quot; The Tribunal also dismissed the taxability of reimbursements, ultimately allowing the appeal and providing consequential relief to the appellants.</description>
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    <pubDate>Thu, 04 Jan 2007 00:00:00 +0530</pubDate>
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      <title>2007 (1) TMI 67 -  CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=2312</link>
      <description>The Tribunal ruled in favor of the appellants, setting aside the tax liability under &quot;business auxiliary services&quot; due to the absence of willful suppression to evade tax, making the demand time-barred. The classification of services under &quot;Business Auxiliary Services&quot; was upheld, rejecting the appellants&#039; argument for classification under &quot;Support Services of Business or Commerce.&quot; The Tribunal also dismissed the taxability of reimbursements, ultimately allowing the appeal and providing consequential relief to the appellants.</description>
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      <pubDate>Thu, 04 Jan 2007 00:00:00 +0530</pubDate>
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