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    <title>2008 (4) TMI 181 - CESTAT Bangalore</title>
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    <description>The Tribunal set aside the order confirming demands under Business Auxiliary Services, ruling that the services provided by the assessee were classified as Business Support Services from a specific date. The appeal was allowed with consequential relief, emphasizing the importance of correctly identifying the nature of services for determining service tax liability. The decision clarified the distinction between Business Support Services and Business Auxiliary Services, providing relief to the assessee based on established legal interpretations and previous judgments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30943</link>
      <description>The Tribunal set aside the order confirming demands under Business Auxiliary Services, ruling that the services provided by the assessee were classified as Business Support Services from a specific date. The appeal was allowed with consequential relief, emphasizing the importance of correctly identifying the nature of services for determining service tax liability. The decision clarified the distinction between Business Support Services and Business Auxiliary Services, providing relief to the assessee based on established legal interpretations and previous judgments.</description>
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