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    <title>2007 (9) TMI 115 - CESTAT, BANGALORE</title>
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    <description>The Tribunal found the appellants eligible for exemption under Notification No. 25/2004-Service Tax as they were not a banking company or financial institution. Consequently, the imposition of Service tax and penalty was deemed unjustified, leading to the setting aside of the impugned order. The appeal was allowed with any consequential relief.</description>
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      <description>The Tribunal found the appellants eligible for exemption under Notification No. 25/2004-Service Tax as they were not a banking company or financial institution. Consequently, the imposition of Service tax and penalty was deemed unjustified, leading to the setting aside of the impugned order. The appeal was allowed with any consequential relief.</description>
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