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    <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the respondent, stating that toll collection activities do not fall under the category of business auxiliary service. The appeal by the Revenue was dismissed.</description>
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      <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the respondent, stating that toll collection activities do not fall under the category of business auxiliary service. The appeal by the Revenue was dismissed.</description>
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