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    <title>2016 (2) TMI 546 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the classification of services provided by the appellant as Business Support Service (BSS) from 1.5.2006 onwards due to their comprehensive management and logistics involvement. The extended period for demand was deemed applicable as the appellant failed to provide necessary information despite reminders. While the penalty under Section 76 was set aside, the penalty under Section 78 was upheld with a reduced penalty of 25% if paid within 30 days. The Tribunal dismissed one appeal and partly allowed another, remanding it for recomputation of demand for a specific period.</description>
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    <pubDate>Thu, 10 Sep 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=271841</link>
      <description>The Tribunal upheld the classification of services provided by the appellant as Business Support Service (BSS) from 1.5.2006 onwards due to their comprehensive management and logistics involvement. The extended period for demand was deemed applicable as the appellant failed to provide necessary information despite reminders. While the penalty under Section 76 was set aside, the penalty under Section 78 was upheld with a reduced penalty of 25% if paid within 30 days. The Tribunal dismissed one appeal and partly allowed another, remanding it for recomputation of demand for a specific period.</description>
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      <pubDate>Thu, 10 Sep 2015 00:00:00 +0530</pubDate>
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