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    <title>2013 (3) TMI 732 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, M/s. Odyssey Organics Pvt. Ltd., determining that processing waste water does not constitute &#039;Business Auxiliary Services&#039; subject to Service Tax liability. The Tribunal found that waste water does not qualify as goods and referenced a Board Circular to support the appellant&#039;s argument. As a result, the Tribunal granted an unconditional waiver from pre-deposit of dues and stayed the recovery process pending the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=190591</link>
      <description>The Tribunal ruled in favor of the appellant, M/s. Odyssey Organics Pvt. Ltd., determining that processing waste water does not constitute &#039;Business Auxiliary Services&#039; subject to Service Tax liability. The Tribunal found that waste water does not qualify as goods and referenced a Board Circular to support the appellant&#039;s argument. As a result, the Tribunal granted an unconditional waiver from pre-deposit of dues and stayed the recovery process pending the appeal.</description>
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