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    <title>2018 (5) TMI 982 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that their service did not fall under advertising service for service tax liability. The Tribunal found that the appellant&#039;s activity of collecting and forwarding advertisements did not meet the criteria of an advertising agency as defined by the Finance Act. As the facts were similar to a previous case where a favorable decision was made, the Tribunal set aside the impugned order, allowing the appeal and granting relief to the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that their service did not fall under advertising service for service tax liability. The Tribunal found that the appellant&#039;s activity of collecting and forwarding advertisements did not meet the criteria of an advertising agency as defined by the Finance Act. As the facts were similar to a previous case where a favorable decision was made, the Tribunal set aside the impugned order, allowing the appeal and granting relief to the appellants.</description>
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