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    <title>2014 (7) TMI 933 - CESTAT  MUMBAI</title>
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    <description>The Tribunal held that M/s. SRL did not provide Real Estate Agent Service to M/s. SEL. The demand for duty and penalties under the Finance Act, 1994 was deemed unjustified as M/s. SRL independently purchased and sold land without providing services to M/s. SEL. The appeal was allowed with consequential relief, and the issue of limitation was considered irrelevant as the decision favored the appellant. The judgment was pronounced on 4.7.2014.</description>
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      <description>The Tribunal held that M/s. SRL did not provide Real Estate Agent Service to M/s. SEL. The demand for duty and penalties under the Finance Act, 1994 was deemed unjustified as M/s. SRL independently purchased and sold land without providing services to M/s. SEL. The appeal was allowed with consequential relief, and the issue of limitation was considered irrelevant as the decision favored the appellant. The judgment was pronounced on 4.7.2014.</description>
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