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2019 (1) TMI 1383 - CESTAT MUMBAIValidity of SCN - Daughter notice - mother notice issued by the Department had already been adjudicated - business auxiliary service - management, maintenance or repair service - health and fitness service - demand of service tax - Held that:- Both the daughter and the mother notices have alleged that the services provided by the appellant are confirming to the definition of taxable services under the category of ‘business auxiliary service’, ‘management, maintenance or repair service’ and ‘health and fitness service’ - Since the appeal filed by the appellant against the adjudication order 20.1.2012 has already been set aside by the Tribunal vide order dated 12.6.2017, in allowing the appeal in favor of the appellant, different stand cannot be taken at this juncture for deciding the appeal differently - appeal allowed - decided in favor of appellant.
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