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    <title>2003 (6) TMI 3 - CESTAT, NEW DELHI</title>
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    <description>The appeals before the Appellate Tribunal CESTAT, NEW DELHI involved a dispute regarding alleged delays in depositing service tax on Telecom service. The appellant, a Central Government Department, argued that there was no delay as all amounts were deposited into the Central Government&#039;s account promptly. The Tribunal agreed, emphasizing that the appellant followed Government-prescribed procedures for collection and accounting. Consequently, the appeals were allowed, and the appellant was granted relief. The judgment underscored the significance of adhering to prescribed procedures for service tax payments, particularly when established by the Government.</description>
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    <pubDate>Tue, 10 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 3 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=100</link>
      <description>The appeals before the Appellate Tribunal CESTAT, NEW DELHI involved a dispute regarding alleged delays in depositing service tax on Telecom service. The appellant, a Central Government Department, argued that there was no delay as all amounts were deposited into the Central Government&#039;s account promptly. The Tribunal agreed, emphasizing that the appellant followed Government-prescribed procedures for collection and accounting. Consequently, the appeals were allowed, and the appellant was granted relief. The judgment underscored the significance of adhering to prescribed procedures for service tax payments, particularly when established by the Government.</description>
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      <pubDate>Tue, 10 Jun 2003 00:00:00 +0530</pubDate>
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