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    <description>The Tribunal ruled in favor of the appellants on the limitation issue, setting aside the order concerning penalties and extended period demands. However, the Tribunal upheld the tax liability under Business Auxiliary Service (BAS), rejecting the appellants&#039; argument of providing Business Support Service (BSS) due to their marketing activities for the bank&#039;s financial products as per the agreement.</description>
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      <description>The Tribunal ruled in favor of the appellants on the limitation issue, setting aside the order concerning penalties and extended period demands. However, the Tribunal upheld the tax liability under Business Auxiliary Service (BAS), rejecting the appellants&#039; argument of providing Business Support Service (BSS) due to their marketing activities for the bank&#039;s financial products as per the agreement.</description>
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