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    <title>2023 (4) TMI 546 - CESTAT AHMEDABAD</title>
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    <description>The Appellant challenged the demand of Service Tax on SSL certificate services, arguing that SSL certificates are distinct from digital signature certificates and should not be taxed. Despite the Department&#039;s classification of the services under Business Support Services, the Tribunal ruled in favor of the Appellant, citing precedents and clarifications to support that SSL certificate services were not taxable. The Tribunal allowed the appeals, emphasizing the need for clear differentiation between types of certificates and services for taxation purposes.</description>
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      <description>The Appellant challenged the demand of Service Tax on SSL certificate services, arguing that SSL certificates are distinct from digital signature certificates and should not be taxed. Despite the Department&#039;s classification of the services under Business Support Services, the Tribunal ruled in favor of the Appellant, citing precedents and clarifications to support that SSL certificate services were not taxable. The Tribunal allowed the appeals, emphasizing the need for clear differentiation between types of certificates and services for taxation purposes.</description>
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