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    <title>2008 (9) TMI 119 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the Department&#039;s appeals and upheld the Commissioner (Appeals) decision regarding the classification of services provided by the respondent as not constituting Business Auxiliary Service. The Tribunal emphasized that the weighing of goods by the respondent did not involve promotion, marketing, or sale of goods produced by clients, thus not falling under the Business Auxiliary Service category. This decision was based on a previous ruling where a similar issue was decided in favor of the respondent, highlighting the importance of the specific activities related to the promotion, marketing, or sale of goods in determining the classification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32137</link>
      <description>The Tribunal rejected the Department&#039;s appeals and upheld the Commissioner (Appeals) decision regarding the classification of services provided by the respondent as not constituting Business Auxiliary Service. The Tribunal emphasized that the weighing of goods by the respondent did not involve promotion, marketing, or sale of goods produced by clients, thus not falling under the Business Auxiliary Service category. This decision was based on a previous ruling where a similar issue was decided in favor of the respondent, highlighting the importance of the specific activities related to the promotion, marketing, or sale of goods in determining the classification.</description>
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