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    <title>2025 (5) TMI 400 - CESTAT CHANDIGARH</title>
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    <description>The SC ruled that services rendered to BBMB, a government authority, are exempt from service tax under Board Circular No. B-2/08/2004-TRU. The HC found the reclassification of services by the Commissioner (Appeals) impermissible and set aside the demand, interest, and penalties. The court emphasized that services to government organizations are not subject to service tax based on established Tribunal precedents.</description>
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      <description>The SC ruled that services rendered to BBMB, a government authority, are exempt from service tax under Board Circular No. B-2/08/2004-TRU. The HC found the reclassification of services by the Commissioner (Appeals) impermissible and set aside the demand, interest, and penalties. The court emphasized that services to government organizations are not subject to service tax based on established Tribunal precedents.</description>
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