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    <description>The High Court held that the Tribunal erred in not considering the specific exclusion of &quot;Information Technology Service&quot; from &quot;Business Auxiliary Service&quot; under the Finance Act. The matter was remitted to the Tribunal for a fresh decision, granting both parties an opportunity for a hearing. As a result, all appeals were allowed, the Tribunal&#039;s orders were overturned, and the cases were sent back for new adjudication in compliance with the law.</description>
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      <description>The High Court held that the Tribunal erred in not considering the specific exclusion of &quot;Information Technology Service&quot; from &quot;Business Auxiliary Service&quot; under the Finance Act. The matter was remitted to the Tribunal for a fresh decision, granting both parties an opportunity for a hearing. As a result, all appeals were allowed, the Tribunal&#039;s orders were overturned, and the cases were sent back for new adjudication in compliance with the law.</description>
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