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    <title>2016 (11) TMI 871 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the applications for Rectification of Mistakes, upholding the tax liability but requiring a revised computation. The Tribunal found no errors in invoking the extended period for tax liability and upheld the imposition of service tax on direct product purchases. However, the appellants were not granted threshold exemption due to lack of evidence on turnover, with a possibility of eligibility if concrete evidence is provided. The judgment aligned with legal precedents and emphasized accurate calculation of tax liability from consideration received, inclusive of taxes.</description>
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      <description>The Tribunal allowed the applications for Rectification of Mistakes, upholding the tax liability but requiring a revised computation. The Tribunal found no errors in invoking the extended period for tax liability and upheld the imposition of service tax on direct product purchases. However, the appellants were not granted threshold exemption due to lack of evidence on turnover, with a possibility of eligibility if concrete evidence is provided. The judgment aligned with legal precedents and emphasized accurate calculation of tax liability from consideration received, inclusive of taxes.</description>
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