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    <title>2014 (8) TMI 554 - CESTAT  CHENNAI</title>
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    <description>The court upheld the demand for service tax under the &quot;Broadcasting Service&quot; category for the period in question. It found that despite the applicant&#039;s registration for broadcasting service, income was accounted for under this category, leading to the tax demand. The court directed the applicant to pre-deposit a specified amount, with the remaining balance subject to waiver upon deposit, pending verification by the Service Tax Divisional Office. The judgment emphasized the importance of compliance with legal provisions in addressing quantification issues, time-barred claims, and the validity of the notice served.</description>
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    <pubDate>Wed, 28 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 554 - CESTAT  CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=250604</link>
      <description>The court upheld the demand for service tax under the &quot;Broadcasting Service&quot; category for the period in question. It found that despite the applicant&#039;s registration for broadcasting service, income was accounted for under this category, leading to the tax demand. The court directed the applicant to pre-deposit a specified amount, with the remaining balance subject to waiver upon deposit, pending verification by the Service Tax Divisional Office. The judgment emphasized the importance of compliance with legal provisions in addressing quantification issues, time-barred claims, and the validity of the notice served.</description>
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      <pubDate>Wed, 28 May 2014 00:00:00 +0530</pubDate>
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