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    <title>2007 (1) TMI 318 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi held that the extended period was improperly invoked in the show cause notice. The violation was not deemed intentional for evasion, and services were not provided in India. No interim stay was granted, allowing the appeal to proceed to a final hearing.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi held that the extended period was improperly invoked in the show cause notice. The violation was not deemed intentional for evasion, and services were not provided in India. No interim stay was granted, allowing the appeal to proceed to a final hearing.</description>
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