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    <title>2016 (12) TMI 166 - CESTAT NEW DELHI</title>
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    <description>The judgment upheld the order dropping the service tax demands due to a time bar and set aside the demand for service tax on brokerage/incentive and share transfer agent fees for the period before 01/5/06. The decision emphasized the need for evidence to prove intentional evasion for invoking the extended period of limitation and clarified that service tax liability arises only from the date a service is included in the statute.</description>
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      <description>The judgment upheld the order dropping the service tax demands due to a time bar and set aside the demand for service tax on brokerage/incentive and share transfer agent fees for the period before 01/5/06. The decision emphasized the need for evidence to prove intentional evasion for invoking the extended period of limitation and clarified that service tax liability arises only from the date a service is included in the statute.</description>
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