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    <title>2017 (9) TMI 356 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant&#039;s bill printing activity for a telecom company did not qualify as a taxable Business Auxiliary Service (BAS) under Section 65(19) of the Finance Act, 1994. The appellant&#039;s role was limited to printing bills based on provided data without involvement in determining bill details or promoting services. By referencing a previous favorable decision for the appellant, the Tribunal found consistency in its interpretation and ruled in favor of the appellant, concluding that the printing activity was not liable for service tax under BAS.</description>
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      <title>2017 (9) TMI 356 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=347599</link>
      <description>The Tribunal held that the appellant&#039;s bill printing activity for a telecom company did not qualify as a taxable Business Auxiliary Service (BAS) under Section 65(19) of the Finance Act, 1994. The appellant&#039;s role was limited to printing bills based on provided data without involvement in determining bill details or promoting services. By referencing a previous favorable decision for the appellant, the Tribunal found consistency in its interpretation and ruled in favor of the appellant, concluding that the printing activity was not liable for service tax under BAS.</description>
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      <pubDate>Tue, 18 Jul 2017 00:00:00 +0530</pubDate>
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