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    <title>2017 (6) TMI 476 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellants were not liable to service tax for providing storage tanks and accessories as the charges were linked to the sale-purchase transaction, not business support services. The demand for service tax beyond the period was rejected, and penalties were deemed unwarranted due to the appellants&#039; compliance with VAT laws. The Tribunal set aside the impugned orders and allowed the appeals.</description>
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      <description>The Tribunal held that the appellants were not liable to service tax for providing storage tanks and accessories as the charges were linked to the sale-purchase transaction, not business support services. The demand for service tax beyond the period was rejected, and penalties were deemed unwarranted due to the appellants&#039; compliance with VAT laws. The Tribunal set aside the impugned orders and allowed the appeals.</description>
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