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    <title>2007 (1) TMI 499 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner (A)&#039;s decision, ruling that Section 11D of the Central Excise Act did not apply to the appellants as they were not liable to pay service tax on non-taxable services. The invoices did not clearly indicate service tax, and the appellants&#039; actions did not meet the requirements of Section 11D. Therefore, the Department&#039;s appeals were rejected.</description>
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      <title>2007 (1) TMI 499 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=159106</link>
      <description>The Tribunal upheld the Commissioner (A)&#039;s decision, ruling that Section 11D of the Central Excise Act did not apply to the appellants as they were not liable to pay service tax on non-taxable services. The invoices did not clearly indicate service tax, and the appellants&#039; actions did not meet the requirements of Section 11D. Therefore, the Department&#039;s appeals were rejected.</description>
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      <pubDate>Mon, 29 Jan 2007 00:00:00 +0530</pubDate>
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