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    <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the Appellant, concluding that handling charges collected for vehicle registration are not liable to service tax under the Business Support Service category. The Tribunal relied on established precedent and previous decisions to support its decision, setting aside the impugned order and granting consequential relief to the Appellant.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the Appellant, concluding that handling charges collected for vehicle registration are not liable to service tax under the Business Support Service category. The Tribunal relied on established precedent and previous decisions to support its decision, setting aside the impugned order and granting consequential relief to the Appellant.</description>
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