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    <title>2018 (2) TMI 1408 - CESTAT NEW DELHI</title>
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    <description>The appeals were partly allowed. The Tribunal held that the Service Tax liability under Business Auxiliary Service (BAS) on branch office expenses could not be sustained, while the tax liability on advertising services was upheld but restricted to the normal period. Penalties imposed on the appellant were set aside, and the appellant was deemed eligible for consequential relief as per law.</description>
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      <description>The appeals were partly allowed. The Tribunal held that the Service Tax liability under Business Auxiliary Service (BAS) on branch office expenses could not be sustained, while the tax liability on advertising services was upheld but restricted to the normal period. Penalties imposed on the appellant were set aside, and the appellant was deemed eligible for consequential relief as per law.</description>
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