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    <title>2011 (11) TMI 414 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order demanding service tax on GSM services, highlighting discrepancies in billing processes and centralized registration. Emphasizing the importance of verifying details before tax demands, it clarified legal provisions on centralized registration. The matter was remitted for quantification of unpaid service tax to safeguard revenue interests, cautioning against jurisdictional conflicts and advising diligent proceedings to determine actual tax liability. The Tribunal allowed the stay petition and appeal, stressing the need for thorough examination of documents to ensure a fair assessment of tax liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=211839</link>
      <description>The Tribunal set aside the impugned order demanding service tax on GSM services, highlighting discrepancies in billing processes and centralized registration. Emphasizing the importance of verifying details before tax demands, it clarified legal provisions on centralized registration. The matter was remitted for quantification of unpaid service tax to safeguard revenue interests, cautioning against jurisdictional conflicts and advising diligent proceedings to determine actual tax liability. The Tribunal allowed the stay petition and appeal, stressing the need for thorough examination of documents to ensure a fair assessment of tax liability.</description>
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      <pubDate>Tue, 01 Nov 2011 00:00:00 +0530</pubDate>
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