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    <title>2018 (6) TMI 1013 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the demands for service tax under Business Auxiliary Services (BAS) and Management, Maintenance, and Repair Services (MMR) in the case involving outsourced WAN implementation and software maintenance. The Tribunal ruled that the activities did not fall under the specified tax categories, supporting the appellant&#039;s arguments. Additionally, a minor demand was deemed infructuous due to calculation errors. The appeal was allowed, and the judgment was delivered on 18/06/2018.</description>
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      <link>https://www.taxtmi.com/caselaws?id=362186</link>
      <description>The Tribunal set aside the demands for service tax under Business Auxiliary Services (BAS) and Management, Maintenance, and Repair Services (MMR) in the case involving outsourced WAN implementation and software maintenance. The Tribunal ruled that the activities did not fall under the specified tax categories, supporting the appellant&#039;s arguments. Additionally, a minor demand was deemed infructuous due to calculation errors. The appeal was allowed, and the judgment was delivered on 18/06/2018.</description>
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