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    <title>Ruling: 51% Equity Stake in Joint Venture Not Classified as &#039;Business Auxiliary Service&#039; for Service Tax Purposes.</title>
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    <description>Whether the 51% equity stake which has been granted to the appellant by the Implementation Agreement, in the JV company, could be treated as ‘Business Auxiliary Service’ - In the absence of specifying the category of classification, demand of service tax cannot sustain.</description>
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      <description>Whether the 51% equity stake which has been granted to the appellant by the Implementation Agreement, in the JV company, could be treated as ‘Business Auxiliary Service’ - In the absence of specifying the category of classification, demand of service tax cannot sustain.</description>
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