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    <title>2007 (2) TMI 114 -  CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the confirmation of service tax demands and penalties imposed by the Commissioner of Central Excise. The demands related to services received from non-resident firms and technical know-how fees. The Tribunal found that the service tax laws applicable to non-resident firms without an office in India were not in force during the disputed period. As a result, the demands totaling Rs. 27,71,955/- and Rs. 2,38,09,000/- were deemed unsustainable and were set aside. The appeals were allowed based on the merits of the case, concluding the legal proceedings.</description>
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    <pubDate>Thu, 22 Feb 2007 00:00:00 +0530</pubDate>
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      <title>2007 (2) TMI 114 -  CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=2039</link>
      <description>The Tribunal ruled in favor of the appellants, setting aside the confirmation of service tax demands and penalties imposed by the Commissioner of Central Excise. The demands related to services received from non-resident firms and technical know-how fees. The Tribunal found that the service tax laws applicable to non-resident firms without an office in India were not in force during the disputed period. As a result, the demands totaling Rs. 27,71,955/- and Rs. 2,38,09,000/- were deemed unsustainable and were set aside. The appeals were allowed based on the merits of the case, concluding the legal proceedings.</description>
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      <pubDate>Thu, 22 Feb 2007 00:00:00 +0530</pubDate>
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