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    <title>2022 (4) TMI 477 - CESTAT BANGALORE</title>
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    <description>The CESTAT Bangalore ruled in favor of the appellant, determining that the services provided for promotion and marketing activities were not taxable under the category of &quot;Business Auxiliary Service.&quot; Citing precedents and judgments, the CESTAT held that the appellant&#039;s activities did not attract service tax liability. Consequently, the demands for service tax, interest, and penalties for the periods in question were deemed unsustainable. The impugned order was set aside, and the appeal was allowed with any consequential benefits as per the law.</description>
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      <description>The CESTAT Bangalore ruled in favor of the appellant, determining that the services provided for promotion and marketing activities were not taxable under the category of &quot;Business Auxiliary Service.&quot; Citing precedents and judgments, the CESTAT held that the appellant&#039;s activities did not attract service tax liability. Consequently, the demands for service tax, interest, and penalties for the periods in question were deemed unsustainable. The impugned order was set aside, and the appeal was allowed with any consequential benefits as per the law.</description>
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