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    <title>2018 (8) TMI 1007 - CESTAT BANGALORE</title>
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    <description>Transporting vehicle chassis was treated as Business Support Service rather than Business Auxiliary Service, and the service was taxable only from 01.05.2006 when the specific entry under the Finance Act, 1994 came into force. On the classification issue, the Tribunal followed its earlier view in the assessee&#039;s own matter and accepted the assessee&#039;s position. The penalties were set aside because they were not justified once the core classification dispute was resolved in favour of the assessee. The remaining monetary and evidentiary questions were remanded to the original adjudicating authority for fresh consideration on documentary material.</description>
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      <title>2018 (8) TMI 1007 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=365535</link>
      <description>Transporting vehicle chassis was treated as Business Support Service rather than Business Auxiliary Service, and the service was taxable only from 01.05.2006 when the specific entry under the Finance Act, 1994 came into force. On the classification issue, the Tribunal followed its earlier view in the assessee&#039;s own matter and accepted the assessee&#039;s position. The penalties were set aside because they were not justified once the core classification dispute was resolved in favour of the assessee. The remaining monetary and evidentiary questions were remanded to the original adjudicating authority for fresh consideration on documentary material.</description>
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