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    <title>2017 (2) TMI 63 - CESTAT CHENNAI</title>
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    <description>The Tribunal condoned the delay in filing the appeal due to the counsel&#039;s sickness, admitting the appeal without setting a precedent. It highlighted discrepancies in the show cause notice regarding double taxation of services to BSNL, emphasizing the need for proper verification to prevent unjust taxation. The appellant provided housekeeping services, not security services, requiring a thorough Revenue enquiry. The Tribunal set aside the adjudication order, directing accurate tax payment verification and no penalty imposition, allowing the stay application.</description>
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      <description>The Tribunal condoned the delay in filing the appeal due to the counsel&#039;s sickness, admitting the appeal without setting a precedent. It highlighted discrepancies in the show cause notice regarding double taxation of services to BSNL, emphasizing the need for proper verification to prevent unjust taxation. The appellant provided housekeeping services, not security services, requiring a thorough Revenue enquiry. The Tribunal set aside the adjudication order, directing accurate tax payment verification and no penalty imposition, allowing the stay application.</description>
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