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    <title>2012 (8) TMI 20 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the assessee, a manufacturer of excisable goods, regarding the liability to pay service tax for management, maintenance, or repair services. The Tribunal found that the assessee rectified the service tax code issue and adjusted the payment correctly, leading to the conclusion that the proceedings initiated against the assessee lacked legal basis. The appeal filed by the Revenue was rejected, affirming the decision in favor of the assessee, emphasizing compliance with relevant circulars and legal considerations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215334</link>
      <description>The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the assessee, a manufacturer of excisable goods, regarding the liability to pay service tax for management, maintenance, or repair services. The Tribunal found that the assessee rectified the service tax code issue and adjusted the payment correctly, leading to the conclusion that the proceedings initiated against the assessee lacked legal basis. The appeal filed by the Revenue was rejected, affirming the decision in favor of the assessee, emphasizing compliance with relevant circulars and legal considerations.</description>
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      <pubDate>Thu, 15 Dec 2011 00:00:00 +0530</pubDate>
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