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2017 (3) TMI 1099 - CESTAT ALLAHABADBusiness Auxiliary Services - services of promotion and marketing/distribution of various products of M/s. B.S.N.L - demand - Held that: - the present matter is no longer res-integra and the same is decided in favour of the Respondent by the precedent decision of this Tribunal in the case of M/s South East Corporation Vs. Commissioner of Central Excise & Service Tax [2007 (5) TMI 111 - CESTAT, BANGALORE], where it was held that the said activity does not come within the ambit of BAS and hence, the demand is not sustainable - appeal dismissed - decided against Revenue.
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