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    <title>2026 (8) TMI 1140 - SC Order</title>
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    <description>Service tax liability on fees charged as &quot;Standard &amp; Labelling&quot; and &quot;Processing Fee&quot; was examined under Technical Inspection and Certification Service as defined in the Finance Act, 1994. The Tribunal had relied on an earlier decision that was not challenged and had attained finality. Consequently, the appeal against the service tax treatment of those fees was dismissed.</description>
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