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    <title>2017 (2) TMI 20 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeal as they solely challenged the limitation period for the service tax demand without contesting the merits of the case. The appellant&#039;s argument that the show cause notice was time-barred due to uncertainty regarding the leviability of service tax was rejected. The Tribunal held that since the appellant failed to provide documentary evidence supporting their claim and the notice was issued within one year of acquiring knowledge about the taxable services, the proceedings were not time-barred. Thus, the appeal was dismissed on both grounds of merits and limitation.</description>
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    <pubDate>Fri, 02 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2017 (2) TMI 20 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=338320</link>
      <description>The Tribunal dismissed the appellant&#039;s appeal as they solely challenged the limitation period for the service tax demand without contesting the merits of the case. The appellant&#039;s argument that the show cause notice was time-barred due to uncertainty regarding the leviability of service tax was rejected. The Tribunal held that since the appellant failed to provide documentary evidence supporting their claim and the notice was issued within one year of acquiring knowledge about the taxable services, the proceedings were not time-barred. Thus, the appeal was dismissed on both grounds of merits and limitation.</description>
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      <law>Service Tax</law>
      <pubDate>Fri, 02 Dec 2016 00:00:00 +0530</pubDate>
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