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    <title>2003 (12) TMI 2 - CESTAT, CHENNAI</title>
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    <description>The Tribunal set aside the levy of service tax on leased circuit services, allowing the appeal with consequential relief. The Commissioner had confirmed service tax and interest demands under the Finance Act, 1994, but the Tribunal differentiated between telephone services and leased circuits, ruling the latter non-taxable during the specified period.</description>
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    <pubDate>Fri, 19 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 2 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=140</link>
      <description>The Tribunal set aside the levy of service tax on leased circuit services, allowing the appeal with consequential relief. The Commissioner had confirmed service tax and interest demands under the Finance Act, 1994, but the Tribunal differentiated between telephone services and leased circuits, ruling the latter non-taxable during the specified period.</description>
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      <pubDate>Fri, 19 Dec 2003 00:00:00 +0530</pubDate>
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