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    <title>2020 (10) TMI 578 - CESTAT MUMBAI</title>
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    <description>The tribunal held that the invested portion of the premium in life insurance policies does not constitute a service and thus is not taxable. The appeals were allowed, overturning the demands made by the service tax authorities. The tribunal stressed the significance of adhering to judicial consistency and precedent in its decision-making.</description>
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