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    <title>2010 (1) TMI 649 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by M/s. The People Choice, vacating the impugned order. The demand for service tax under &quot;Security Agency Services&quot; and &quot;Business Auxiliary Services&quot; was found unsustainable due to improper invocation of the extended period of limitation and incorrect classification of services. The imposition of penalties and interest was deemed unjustified. The Tribunal held that the demand invoking obsolete provisions was not sustainable, citing relevant judicial authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=204599</link>
      <description>The Tribunal allowed the appeal filed by M/s. The People Choice, vacating the impugned order. The demand for service tax under &quot;Security Agency Services&quot; and &quot;Business Auxiliary Services&quot; was found unsustainable due to improper invocation of the extended period of limitation and incorrect classification of services. The imposition of penalties and interest was deemed unjustified. The Tribunal held that the demand invoking obsolete provisions was not sustainable, citing relevant judicial authorities.</description>
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      <pubDate>Wed, 20 Oct 2010 00:00:00 +0530</pubDate>
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