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    <title>2015 (5) TMI 983 - CESTAT CHENNAI</title>
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    <description>The Tribunal partly confirmed the service tax demand against the applicant for the period from 2005-06 to 2009-10 under the category of &quot;Broadcasting Service.&quot; Despite the applicant&#039;s claim of solely providing up-linking services and being registered under &quot;Business Support Service&quot; since 2006, the Revenue&#039;s evidence of broadcasting services provided led to the rejection of the limitation argument. The Tribunal upheld the service of notice under Section 37(C) of the Central Excise Act, 1944, directing a pre-deposit and setting compliance deadlines, emphasizing the need for proper tax payment based on services rendered.</description>
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    <pubDate>Thu, 28 May 2015 00:00:00 +0530</pubDate>
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      <description>The Tribunal partly confirmed the service tax demand against the applicant for the period from 2005-06 to 2009-10 under the category of &quot;Broadcasting Service.&quot; Despite the applicant&#039;s claim of solely providing up-linking services and being registered under &quot;Business Support Service&quot; since 2006, the Revenue&#039;s evidence of broadcasting services provided led to the rejection of the limitation argument. The Tribunal upheld the service of notice under Section 37(C) of the Central Excise Act, 1944, directing a pre-deposit and setting compliance deadlines, emphasizing the need for proper tax payment based on services rendered.</description>
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