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    <description>The Tribunal upheld the impugned order, confirming the tax liability against the appellants in a multi level marketing system. The commission received was deemed consideration for marketing and promotion services, falling under Business Auxiliary Service as per the Act. Previous judgments and the agreement between the parties supported this classification, leading to the dismissal of the appeal for lack of merit.</description>
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      <description>The Tribunal upheld the impugned order, confirming the tax liability against the appellants in a multi level marketing system. The commission received was deemed consideration for marketing and promotion services, falling under Business Auxiliary Service as per the Act. Previous judgments and the agreement between the parties supported this classification, leading to the dismissal of the appeal for lack of merit.</description>
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