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    <title>2015 (11) TMI 474 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant, allowing the appeals solely on the limitation grounds. The tribunal held that the demands raised beyond the limitation period could not be enforced, providing relief to the appellant in terms of service tax liability, interest, and penalties. The appellant&#039;s argument that their activities were not taxable under &#039;Business Auxiliary Services&#039; due to their main hospitality business was rejected, with the tribunal emphasizing the appellant&#039;s role as an agent for Thomas Cook in the restricted money exchange business.</description>
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    <pubDate>Wed, 15 Jul 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=267665</link>
      <description>The tribunal ruled in favor of the appellant, allowing the appeals solely on the limitation grounds. The tribunal held that the demands raised beyond the limitation period could not be enforced, providing relief to the appellant in terms of service tax liability, interest, and penalties. The appellant&#039;s argument that their activities were not taxable under &#039;Business Auxiliary Services&#039; due to their main hospitality business was rejected, with the tribunal emphasizing the appellant&#039;s role as an agent for Thomas Cook in the restricted money exchange business.</description>
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      <pubDate>Wed, 15 Jul 2015 00:00:00 +0530</pubDate>
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