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    <title>2013 (11) TMI 647 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the petitioner&#039;s activities constituted Business Auxiliary Service, requiring remittance of assessed tax and interest within a specified timeframe to maintain the stay of proceedings. The petitioner&#039;s argument that income from travel agents did not constitute taxable service was dismissed, with the Tribunal upholding the obligation to remit service tax. Additionally, the challenge to the extended period of limitation for assessment was addressed, with the Tribunal granting a stay subject to timely remittance, failing which the appeal would be rejected.</description>
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    <pubDate>Mon, 24 Jun 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=239470</link>
      <description>The Tribunal found that the petitioner&#039;s activities constituted Business Auxiliary Service, requiring remittance of assessed tax and interest within a specified timeframe to maintain the stay of proceedings. The petitioner&#039;s argument that income from travel agents did not constitute taxable service was dismissed, with the Tribunal upholding the obligation to remit service tax. Additionally, the challenge to the extended period of limitation for assessment was addressed, with the Tribunal granting a stay subject to timely remittance, failing which the appeal would be rejected.</description>
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      <pubDate>Mon, 24 Jun 2013 00:00:00 +0530</pubDate>
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