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    <title>2001 (5) TMI 1 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the decision imposing Service Tax on a printing and publishing agency for yellow pages advertising, remanding the matter for reevaluation. It emphasized that printing yellow pages does not attract Service Tax, distinguishing it from advertising agencies providing advertisement-related services subject to tax. The judgment underscores the significance of considering government circulars in tax assessments and thoroughly examining all aspects, including time limits and unjust enrichment, in tax adjudications.</description>
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    <pubDate>Tue, 29 May 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=38</link>
      <description>The Tribunal set aside the decision imposing Service Tax on a printing and publishing agency for yellow pages advertising, remanding the matter for reevaluation. It emphasized that printing yellow pages does not attract Service Tax, distinguishing it from advertising agencies providing advertisement-related services subject to tax. The judgment underscores the significance of considering government circulars in tax assessments and thoroughly examining all aspects, including time limits and unjust enrichment, in tax adjudications.</description>
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      <pubDate>Tue, 29 May 2001 00:00:00 +0530</pubDate>
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