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    <title>2008 (5) TMI 272 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the decision on service tax liability under Notification No. 13/2003-S.T., confirming the appellants&#039; obligation to pay service tax for providing business auxiliary services. However, the Tribunal granted relief to the appellants by waiving penalties under the Amnesty Scheme, as they were deemed eligible based on relevant case laws. The judgment was delivered by Member (T) Shri B.S.V. Murthy on 8-5-2008.</description>
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