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    <title>2016 (3) TMI 856 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the tax liability on the appellant for providing &#039;business auxiliary service,&#039; clarified their status as a &#039;commercial concern,&#039; and adjusted the tax liability, interest, and penalty based on findings and exemptions under the Finance Act, 1994. The tax liability was modified to Rs. 2,03,634 along with interest, and the penalty under Section 78 was set aside.</description>
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      <description>The Tribunal upheld the tax liability on the appellant for providing &#039;business auxiliary service,&#039; clarified their status as a &#039;commercial concern,&#039; and adjusted the tax liability, interest, and penalty based on findings and exemptions under the Finance Act, 1994. The tax liability was modified to Rs. 2,03,634 along with interest, and the penalty under Section 78 was set aside.</description>
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