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    <title>2013 (12) TMI 1020 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, ruling that the services provided were taxable under &quot;Management Consultancy Service.&quot; It found that the extended period for raising the demand was correctly invoked and upheld the penalties imposed on the appellant under Sections 76, 77, and 78 of the Finance Act, 1994.</description>
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      <description>The Tribunal dismissed the appeal, ruling that the services provided were taxable under &quot;Management Consultancy Service.&quot; It found that the extended period for raising the demand was correctly invoked and upheld the penalties imposed on the appellant under Sections 76, 77, and 78 of the Finance Act, 1994.</description>
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