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    <description>The Tribunal held in favor of the appellant, finding that the demand for business auxiliary services and technical inspection and certification services was not sustainable due to limitations and merit. The appellant&#039;s bonafide belief, supported by relevant decisions, and the exemption under Notification No. 41/2007-ST were key factors in the decision. The judgment, delivered by Members (Judicial) and (Technical) of the Appellate Tribunal CESTAT Kolkata, set aside the impugned order and allowed the appeal with consequential relief on 28 June 2023.</description>
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