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    <title>2017 (2) TMI 1373 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the impugned order, rejecting the Revenue&#039;s appeal against dropping the demand of service tax under the category of business auxiliary service. The decision was based on consistency in legal rulings and reliance on precedent, particularly a previous case where a similar issue was decided in favor of the respondent. The Tribunal affirmed the correctness and legality of the first appellate authority&#039;s decision, emphasizing the importance of consistency and adherence to established legal principles in determining case outcomes.</description>
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      <description>The Tribunal upheld the impugned order, rejecting the Revenue&#039;s appeal against dropping the demand of service tax under the category of business auxiliary service. The decision was based on consistency in legal rulings and reliance on precedent, particularly a previous case where a similar issue was decided in favor of the respondent. The Tribunal affirmed the correctness and legality of the first appellate authority&#039;s decision, emphasizing the importance of consistency and adherence to established legal principles in determining case outcomes.</description>
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