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    <title>2019 (6) TMI 684 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that the appellant&#039;s sale of business kits primarily containing suit lengths did not constitute the provision of business support services under the Finance Act, 1994. The Tribunal found that the appellant&#039;s activities aligned more with a multi-level marketing system rather than offering support services for business or commerce. Consequently, the demand for service tax was deemed unjustified, and the order-in-original was set aside, allowing the appeal in favor of the appellant.</description>
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      <title>2019 (6) TMI 684 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=381607</link>
      <description>The Tribunal ruled in favor of the appellant, determining that the appellant&#039;s sale of business kits primarily containing suit lengths did not constitute the provision of business support services under the Finance Act, 1994. The Tribunal found that the appellant&#039;s activities aligned more with a multi-level marketing system rather than offering support services for business or commerce. Consequently, the demand for service tax was deemed unjustified, and the order-in-original was set aside, allowing the appeal in favor of the appellant.</description>
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      <pubDate>Fri, 16 Nov 2018 00:00:00 +0530</pubDate>
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