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    <title>2015 (7) TMI 97 - CESTAT NEW DELHI</title>
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    <description>The appellants successfully challenged various demands related to maintenance of computer software, lease line connectivity, calibration of machines, cartridge refilling, and technical support charges. The court found the demands unsustainable due to lack of merit and failure to establish proper classification or taxable nature of the services. The appellants&#039; appeal was allowed, and the impugned order was set aside based on the insufficiency of evidence and failure to prove suppression of facts for invoking the extended period.</description>
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      <title>2015 (7) TMI 97 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=261136</link>
      <description>The appellants successfully challenged various demands related to maintenance of computer software, lease line connectivity, calibration of machines, cartridge refilling, and technical support charges. The court found the demands unsustainable due to lack of merit and failure to establish proper classification or taxable nature of the services. The appellants&#039; appeal was allowed, and the impugned order was set aside based on the insufficiency of evidence and failure to prove suppression of facts for invoking the extended period.</description>
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