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    <title>2006 (7) TMI 41 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appellant&#039;s refund claim for service tax paid, upholding the original decision. The appellant&#039;s self-assessment of service tax was deemed valid but not refundable. Additionally, the appellant was found ineligible for exemption under Notification No. 43/97 as they were categorized as a limited company, not falling under the exempted category. The Tribunal&#039;s judgment emphasized the validity of self-assessment for service tax liability and affirmed the appellant&#039;s disqualification for the exemption.</description>
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    <pubDate>Wed, 26 Jul 2006 00:00:00 +0530</pubDate>
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      <title>2006 (7) TMI 41 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=781</link>
      <description>The Tribunal dismissed the appellant&#039;s refund claim for service tax paid, upholding the original decision. The appellant&#039;s self-assessment of service tax was deemed valid but not refundable. Additionally, the appellant was found ineligible for exemption under Notification No. 43/97 as they were categorized as a limited company, not falling under the exempted category. The Tribunal&#039;s judgment emphasized the validity of self-assessment for service tax liability and affirmed the appellant&#039;s disqualification for the exemption.</description>
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      <pubDate>Wed, 26 Jul 2006 00:00:00 +0530</pubDate>
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