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    <description>The Appellate Tribunal CESTAT, Kolkata ruled in favor of Assam State Transport Corporation, holding that their activities do not constitute business auxiliary services. The duty demand and penalties of over Rs. 3.00 crores each were overturned, and the pre-deposit requirement was waived until the final appeal hearing.</description>
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      <description>The Appellate Tribunal CESTAT, Kolkata ruled in favor of Assam State Transport Corporation, holding that their activities do not constitute business auxiliary services. The duty demand and penalties of over Rs. 3.00 crores each were overturned, and the pre-deposit requirement was waived until the final appeal hearing.</description>
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