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    <title>2025 (6) TMI 1587 - CESTAT BANGALORE</title>
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    <description>CESTAT Bangalore allowed the appeal, setting aside service tax demands on banking cash transaction tax reimbursements under Business Auxiliary Service, ruling these constituted export of services based on established precedent. The tribunal rejected demands on mutual fund receipts as appellant was not a distributor/agent, upheld cenvat credit eligibility on office equipment, and found no suppression of facts to invoke extended limitation period. All penalties were set aside as demands were unsustainable.</description>
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      <description>CESTAT Bangalore allowed the appeal, setting aside service tax demands on banking cash transaction tax reimbursements under Business Auxiliary Service, ruling these constituted export of services based on established precedent. The tribunal rejected demands on mutual fund receipts as appellant was not a distributor/agent, upheld cenvat credit eligibility on office equipment, and found no suppression of facts to invoke extended limitation period. All penalties were set aside as demands were unsustainable.</description>
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