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    <title>2007 (5) TMI 189 - CESTAT, CHENNAI</title>
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    <description>The Tribunal allowed both appeals, determining that the appellants did not provide taxable services under the categories of Management Consultant, Consulting Engineer, Clearing and Forwarding Agent, Business Auxiliary Service, or Maintenance or Repair Service. As a result, the demand for service tax, interest, and penalties was overturned.</description>
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      <description>The Tribunal allowed both appeals, determining that the appellants did not provide taxable services under the categories of Management Consultant, Consulting Engineer, Clearing and Forwarding Agent, Business Auxiliary Service, or Maintenance or Repair Service. As a result, the demand for service tax, interest, and penalties was overturned.</description>
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