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    <title>2002 (4) TMI 5 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the demand for service tax from the appellants based on the retrospective amendment and legal provisions. The recovery of the refunded amount was deemed valid, the Deputy Commissioner was found competent to issue the notice for service tax recovery, and the recovery was not time-barred. The Tribunal dismissed the appeals, affirming the service tax liability of the appellants.</description>
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    <pubDate>Thu, 18 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 5 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=119</link>
      <description>The Tribunal upheld the demand for service tax from the appellants based on the retrospective amendment and legal provisions. The recovery of the refunded amount was deemed valid, the Deputy Commissioner was found competent to issue the notice for service tax recovery, and the recovery was not time-barred. The Tribunal dismissed the appeals, affirming the service tax liability of the appellants.</description>
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      <pubDate>Thu, 18 Apr 2002 00:00:00 +0530</pubDate>
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