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    <title>2016 (11) TMI 789 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT ruled in favor of the appellants, confirming demands for the value of material used in photographic services were time-barred due to limitation issues. The Tribunal emphasized the bona fide doubt regarding the inclusion of material costs, setting aside penalties and directing reassessment within the limitation period. The judgment favored the appellants, highlighting their genuine belief and lack of malafide intentions, ultimately disposing of the appeals in their favor.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334771</link>
      <description>The Appellate Tribunal CESTAT ruled in favor of the appellants, confirming demands for the value of material used in photographic services were time-barred due to limitation issues. The Tribunal emphasized the bona fide doubt regarding the inclusion of material costs, setting aside penalties and directing reassessment within the limitation period. The judgment favored the appellants, highlighting their genuine belief and lack of malafide intentions, ultimately disposing of the appeals in their favor.</description>
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