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2008 (3) TMI 182 - CESTAT, CHENNAIBusiness of Auxiliary Service (BAS) – demand contested for the period prior to 1-5-06 - It is submitted that the same service cannot get classified under two different entries u/s 65[clause (104c) & clause (19)] - there is substance in submission of appellants that, for period prior to 1-5-06, they are not liable to pay tax on the services rendered by them, in the category of “BAS” - appellants have made out prima facie case – stay granted for the demand related to period prior to 1.5.06
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