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    <title>2015 (11) TMI 1482 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Order-in-Appeal confirming a service tax demand for non-payment on advance received before services became taxable. The Tribunal found the demand unsustainable due to the lack of evidence of willful suppression and the time-barred nature of the demand, as the show cause notice was issued beyond the normal one-year period. The appeal was dismissed, and the cross objections were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268673</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Order-in-Appeal confirming a service tax demand for non-payment on advance received before services became taxable. The Tribunal found the demand unsustainable due to the lack of evidence of willful suppression and the time-barred nature of the demand, as the show cause notice was issued beyond the normal one-year period. The appeal was dismissed, and the cross objections were disposed of accordingly.</description>
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      <pubDate>Thu, 06 Aug 2015 00:00:00 +0530</pubDate>
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