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    <title>2018 (3) TMI 862 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling that the services provided by APMC to Agriculture Produce Market Committee, Ahmednagar, were not commercial in nature and fell under the category of Business Auxiliary Services (BAS), exempt from service tax. The decision was based on Circulars and previous decisions referenced during the proceedings.</description>
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