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    <title>2017 (1) TMI 976 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the tax liability of the appellant for commission received for underwriting services, rejecting their argument for classification under &#039;Merchant Banking Services.&#039; The invocation of the extended period for demand was deemed valid due to non-disclosure of the activity, leading to the rejection of the appeal. The decision emphasized proper classification and disclosure of activities to tax authorities, affirming the legality of the impugned order.</description>
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      <description>The Tribunal upheld the tax liability of the appellant for commission received for underwriting services, rejecting their argument for classification under &#039;Merchant Banking Services.&#039; The invocation of the extended period for demand was deemed valid due to non-disclosure of the activity, leading to the rejection of the appeal. The decision emphasized proper classification and disclosure of activities to tax authorities, affirming the legality of the impugned order.</description>
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