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    <title>2011 (9) TMI 793 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the tax liability on services provided through the website, ruling that income from advertisement services and marketing products via the website falls within taxable services under Section 65(105)(zzzm) of the Finance Act, 1994. The appellants were required to pre-deposit a specified amount while the balance was waived pending appeal. The invocation of the extended period for tax assessment was justified due to non-disclosure of payments received for services, as the appellants were deemed knowledgeable about service tax laws.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212349</link>
      <description>The Tribunal upheld the tax liability on services provided through the website, ruling that income from advertisement services and marketing products via the website falls within taxable services under Section 65(105)(zzzm) of the Finance Act, 1994. The appellants were required to pre-deposit a specified amount while the balance was waived pending appeal. The invocation of the extended period for tax assessment was justified due to non-disclosure of payments received for services, as the appellants were deemed knowledgeable about service tax laws.</description>
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      <pubDate>Mon, 19 Sep 2011 00:00:00 +0530</pubDate>
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