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    <title>2013 (6) TMI 799 - CESTAT MUMBAI</title>
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    <description>The Tribunal rejected the appellant&#039;s contention on the time bar for demand, emphasizing the liability to pay service tax on consideration received for services rendered. The appellant&#039;s plea of financial difficulties was not accepted, and the Tribunal highlighted the necessity to consider Revenue interests. The misdeclaration by the appellant regarding service tax payment was upheld, with the requirement for a pre-deposit specified to waive the balance of tax, interest, and penalties, ensuring Revenue protection during the appeal process.</description>
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    <pubDate>Mon, 17 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (6) TMI 799 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=188162</link>
      <description>The Tribunal rejected the appellant&#039;s contention on the time bar for demand, emphasizing the liability to pay service tax on consideration received for services rendered. The appellant&#039;s plea of financial difficulties was not accepted, and the Tribunal highlighted the necessity to consider Revenue interests. The misdeclaration by the appellant regarding service tax payment was upheld, with the requirement for a pre-deposit specified to waive the balance of tax, interest, and penalties, ensuring Revenue protection during the appeal process.</description>
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      <pubDate>Mon, 17 Jun 2013 00:00:00 +0530</pubDate>
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