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    <title>2017 (12) TMI 165 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming service tax liability and penalties imposed on the appellants for services provided in connection with manufacturing activities. The lack of specificity in the show cause notice regarding the tax category and inconsistent interpretations by lower authorities rendered the proceedings flawed. The Tribunal ruled in favor of the appellants, finding that their activities did not fall under Business Auxiliary Service as proposed, leading to the decision to overturn the impugned order.</description>
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      <title>2017 (12) TMI 165 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=351896</link>
      <description>The Tribunal set aside the order confirming service tax liability and penalties imposed on the appellants for services provided in connection with manufacturing activities. The lack of specificity in the show cause notice regarding the tax category and inconsistent interpretations by lower authorities rendered the proceedings flawed. The Tribunal ruled in favor of the appellants, finding that their activities did not fall under Business Auxiliary Service as proposed, leading to the decision to overturn the impugned order.</description>
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