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    <title>2015 (8) TMI 503 - CESTAT MUMBAI</title>
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    <description>The Tribunal rejected M/s. Jaybharat Automobiles Ltd.&#039;s appeal regarding duty demands, except for tax on inter-dealer claims. Interest under Section 75 and penalties under Sections 76 and 78 were upheld. The Revenue&#039;s appeal was also dismissed. The Tribunal determined that Jaybharat&#039;s activities constituted Business Auxiliary Service (BAS), justifying the extended limitation period and penalties for withholding tax information.</description>
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      <link>https://www.taxtmi.com/caselaws?id=262586</link>
      <description>The Tribunal rejected M/s. Jaybharat Automobiles Ltd.&#039;s appeal regarding duty demands, except for tax on inter-dealer claims. Interest under Section 75 and penalties under Sections 76 and 78 were upheld. The Revenue&#039;s appeal was also dismissed. The Tribunal determined that Jaybharat&#039;s activities constituted Business Auxiliary Service (BAS), justifying the extended limitation period and penalties for withholding tax information.</description>
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