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    <description>The Tribunal ruled in favor of the appellant on all issues discussed in the case. It held that maintenance and repair services for software did not attract service tax, clarified the eligibility criteria for service tax on business support services, exempted management consultancy services from service tax, and determined that engaging overseas agencies for advertising and sales promotion did not fall under Indian taxation. The appellant was granted consequential benefits, and the disputes were effectively resolved based on legal interpretations and precedents.</description>
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