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    <title>2017 (11) TMI 1406 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Original Authority, confirming the service tax liability of the appellant under Business Auxiliary Service. The Tribunal found that the appellants were engaged in promoting and marketing lotteries for State Governments, thus falling under the category of Business Auxiliary Service. Despite the appellant&#039;s arguments, the Tribunal concluded that the appellants&#039; activities constituted taxable services, dismissing the appeals and affirming the tax liability, penalties, and calculation methods as determined by the Original Authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351527</link>
      <description>The Tribunal upheld the decision of the Original Authority, confirming the service tax liability of the appellant under Business Auxiliary Service. The Tribunal found that the appellants were engaged in promoting and marketing lotteries for State Governments, thus falling under the category of Business Auxiliary Service. Despite the appellant&#039;s arguments, the Tribunal concluded that the appellants&#039; activities constituted taxable services, dismissing the appeals and affirming the tax liability, penalties, and calculation methods as determined by the Original Authority.</description>
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      <pubDate>Fri, 10 Nov 2017 00:00:00 +0530</pubDate>
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