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    <title>2017 (1) TMI 657 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue&#039;s appeal against the Commissioner (Appeals-I), Jaipur&#039;s order regarding Service Tax payment discrepancies based on income-tax returns. The Tribunal emphasized the lack of evidence supporting the demand for Service Tax, highlighting jurisdictional limitations and the necessity of proof of taxable services within the relevant jurisdiction. The appeal was deemed unsubstantiated due to the absence of inquiries or evidence backing the Revenue&#039;s case, leading to its dismissal.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue&#039;s appeal against the Commissioner (Appeals-I), Jaipur&#039;s order regarding Service Tax payment discrepancies based on income-tax returns. The Tribunal emphasized the lack of evidence supporting the demand for Service Tax, highlighting jurisdictional limitations and the necessity of proof of taxable services within the relevant jurisdiction. The appeal was deemed unsubstantiated due to the absence of inquiries or evidence backing the Revenue&#039;s case, leading to its dismissal.</description>
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      <pubDate>Fri, 29 Apr 2016 00:00:00 +0530</pubDate>
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