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    <title>2018 (1) TMI 1216 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the document processing charges received from vehicle buyers did not constitute business auxiliary service for Service Tax purposes. The appellant&#039;s direct provision of document processing services to customers without involving financial institutions or banks led the Tribunal to conclude that the charges were not subject to Service Tax. The Tribunal set aside the Service Tax demand against the appellant, deeming it unjustified.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the document processing charges received from vehicle buyers did not constitute business auxiliary service for Service Tax purposes. The appellant&#039;s direct provision of document processing services to customers without involving financial institutions or banks led the Tribunal to conclude that the charges were not subject to Service Tax. The Tribunal set aside the Service Tax demand against the appellant, deeming it unjustified.</description>
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