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    <title>2014 (1) TMI 1555 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Revenue&#039;s position on all issues, emphasizing the applicability of Section 67 of the Finance Act for service tax calculation on the gross amount received, rejecting the time bar defense, and affirming the inclusion of TDS in the gross amount for service tax quantification.</description>
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