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    <description>The appeal was partly allowed. The demand for including reimbursements in the assessable value for services provided to ICICI Bank was upheld, while the demand under Business Auxiliary Services for services provided to Tata Teleservices was not upheld. The extended period of limitation was applicable, and the penalty under Section 76 was set aside, with the penalty under Section 78 revised accordingly.</description>
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      <description>The appeal was partly allowed. The demand for including reimbursements in the assessable value for services provided to ICICI Bank was upheld, while the demand under Business Auxiliary Services for services provided to Tata Teleservices was not upheld. The extended period of limitation was applicable, and the penalty under Section 76 was set aside, with the penalty under Section 78 revised accordingly.</description>
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