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    <title>2018 (2) TMI 318 - CESTAT CHENNAI</title>
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    <description>The department&#039;s appeal regarding tax liability for Business Auxiliary Service (BAS) was dismissed by the Appellate Tribunal CESTAT CHENNAI, upholding the lower authority&#039;s decision. On the other hand, the assessee&#039;s appeal concerning tax liability for Man Power Recruitment Agency Service was successful, with the Tribunal setting aside the tax liability and penalty imposed. Consequential relief was granted as per law, and the cross objection filed by the assessee was disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=354897</link>
      <description>The department&#039;s appeal regarding tax liability for Business Auxiliary Service (BAS) was dismissed by the Appellate Tribunal CESTAT CHENNAI, upholding the lower authority&#039;s decision. On the other hand, the assessee&#039;s appeal concerning tax liability for Man Power Recruitment Agency Service was successful, with the Tribunal setting aside the tax liability and penalty imposed. Consequential relief was granted as per law, and the cross objection filed by the assessee was disposed of.</description>
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