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    <title>2007 (12) TMI 60 - CESTAT,  BANGALORE</title>
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    <description>The Tribunal set aside the Order-in-Original demanding service tax, interest, and penalties from the appellants for providing taxable services as registrar and share transfer agent. It was held that the services provided did not fall under &#039;Business Auxiliary Services&#039; before a specific date, leading to the impugned order being unjustified. The classification of services was crucial in determining tax liability. The show cause notice was deemed time-barred due to the absence of intention to evade payment of duty and suppression of facts, resulting in no justification for the interest and penalty imposed.</description>
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    <pubDate>Thu, 20 Dec 2007 00:00:00 +0530</pubDate>
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      <title>2007 (12) TMI 60 - CESTAT,  BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=3858</link>
      <description>The Tribunal set aside the Order-in-Original demanding service tax, interest, and penalties from the appellants for providing taxable services as registrar and share transfer agent. It was held that the services provided did not fall under &#039;Business Auxiliary Services&#039; before a specific date, leading to the impugned order being unjustified. The classification of services was crucial in determining tax liability. The show cause notice was deemed time-barred due to the absence of intention to evade payment of duty and suppression of facts, resulting in no justification for the interest and penalty imposed.</description>
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      <law>Service Tax</law>
      <pubDate>Thu, 20 Dec 2007 00:00:00 +0530</pubDate>
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