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    <title>2005 (5) TMI 653 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT New Delhi upheld the Commissioner (Appeals) decision, rejecting the appeal regarding non-payment of service tax by M/s. Hexacom India Ltd. The tribunal found the tax adjustment made by the taxpayer permissible, emphasizing the timeliness of raising tax demands. It was determined that the demand for payment was belated as the adjustments were duly disclosed in the filed returns within the standard timeframe. The case underscored the importance of adhering to statutory timelines for tax demands and recognizing taxpayer disclosures during the filing process.</description>
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    <pubDate>Thu, 19 May 2005 00:00:00 +0530</pubDate>
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      <title>2005 (5) TMI 653 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=184707</link>
      <description>The Appellate Tribunal CESTAT New Delhi upheld the Commissioner (Appeals) decision, rejecting the appeal regarding non-payment of service tax by M/s. Hexacom India Ltd. The tribunal found the tax adjustment made by the taxpayer permissible, emphasizing the timeliness of raising tax demands. It was determined that the demand for payment was belated as the adjustments were duly disclosed in the filed returns within the standard timeframe. The case underscored the importance of adhering to statutory timelines for tax demands and recognizing taxpayer disclosures during the filing process.</description>
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      <pubDate>Thu, 19 May 2005 00:00:00 +0530</pubDate>
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