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    <title>2014 (11) TMI 167 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order and remanded the case for fresh adjudication. The appellants were directed to produce documentary evidence for the benefit under Notification No. 12/2003-ST. The Tribunal upheld the denial of benefits under Notifications No. 15/2004-ST and No. 1/2006-ST due to lack of contestation. The Tribunal agreed with the finding of suppression of facts to evade service tax. The Tribunal rejected the argument on the non-applicability of service tax on composite contracts pre-01.06.2007, emphasizing the need to bifurcate and tax the service component. The case was remanded for reevaluation of the service tax demand and penalties.</description>
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    <pubDate>Wed, 15 Oct 2014 00:00:00 +0530</pubDate>
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      <title>2014 (11) TMI 167 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=252850</link>
      <description>The Tribunal set aside the order and remanded the case for fresh adjudication. The appellants were directed to produce documentary evidence for the benefit under Notification No. 12/2003-ST. The Tribunal upheld the denial of benefits under Notifications No. 15/2004-ST and No. 1/2006-ST due to lack of contestation. The Tribunal agreed with the finding of suppression of facts to evade service tax. The Tribunal rejected the argument on the non-applicability of service tax on composite contracts pre-01.06.2007, emphasizing the need to bifurcate and tax the service component. The case was remanded for reevaluation of the service tax demand and penalties.</description>
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      <pubDate>Wed, 15 Oct 2014 00:00:00 +0530</pubDate>
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