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    <title>2015 (1) TMI 1094 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the exemption for services provided to M/s. Larsen &amp;amp; Toubro Ltd. under Notification No. 17/2005-S.T. but upheld the Service Tax liability for services provided to West Bengal Housing Infrastructure Development Corporation. The extended period of limitation was justified due to suppression of facts, leading to penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant was directed to make a pre-deposit of Rs. 3 crores for the appeals to be heard, with recovery stayed until appeal disposal.</description>
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    <pubDate>Tue, 27 May 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=255895</link>
      <description>The Tribunal allowed the exemption for services provided to M/s. Larsen &amp;amp; Toubro Ltd. under Notification No. 17/2005-S.T. but upheld the Service Tax liability for services provided to West Bengal Housing Infrastructure Development Corporation. The extended period of limitation was justified due to suppression of facts, leading to penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant was directed to make a pre-deposit of Rs. 3 crores for the appeals to be heard, with recovery stayed until appeal disposal.</description>
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      <pubDate>Tue, 27 May 2014 00:00:00 +0530</pubDate>
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