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The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is leviable on the corporate guarantee provided by the appellant/assessee to various.

Dgp anjani kumarAnubhav goelService tax appellate tribunalBusiness support servicesOther financial servicesPreferential location servicesImmovable property servicesBusiness auxiliary servicesConstruction of complex servicesHome developersChandigarh benchJudicial memberTechnical memberComplex servicesFor appellantService tax