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    <title>2025 (6) TMI 1964 - CESTAT MUMBAI</title>
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    <description>Service tax on the activity of engaging medical practitioners for patient treatment was held unsustainable when classified as Business Support Service. The Tribunal noted repeated non-appearance by the appellant and decided the matter on the available record in light of the statutory restriction on adjournments. On merits, it found the taxability issue no longer res integra and covered by earlier Tribunal decisions that had set aside similar demands. The impugned demand was therefore set aside and the assessee succeeded.</description>
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      <description>Service tax on the activity of engaging medical practitioners for patient treatment was held unsustainable when classified as Business Support Service. The Tribunal noted repeated non-appearance by the appellant and decided the matter on the available record in light of the statutory restriction on adjournments. On merits, it found the taxability issue no longer res integra and covered by earlier Tribunal decisions that had set aside similar demands. The impugned demand was therefore set aside and the assessee succeeded.</description>
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