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    <title>2018 (8) TMI 249 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the demand for service tax under Business Support Service, including interest and penalties, due to the hospital&#039;s provision of infrastructural support to diagnostic centers. However, the demand for Management, Maintenance, and Repair Services for Rs. 1,84,913/- was set aside, along with related interest and penalties, as the services provided to food courts did not fall under MMR. The appeal was partly allowed, granting consequential benefits to the appellant.</description>
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      <description>The Tribunal upheld the demand for service tax under Business Support Service, including interest and penalties, due to the hospital&#039;s provision of infrastructural support to diagnostic centers. However, the demand for Management, Maintenance, and Repair Services for Rs. 1,84,913/- was set aside, along with related interest and penalties, as the services provided to food courts did not fall under MMR. The appeal was partly allowed, granting consequential benefits to the appellant.</description>
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