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    <title>2017 (2) TMI 106 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellant, a credit rating agency, regarding the liability for service tax under Section 65(105)(x) of the Finance Act, 1994. The dispute centered on the taxability of advisory services provided by the agency in addition to their primary credit rating service. The Commissioner of Central Excise (Appeals) upheld the tax demand on advisory services, which was contested by the appellant. The tribunal found insufficient evidence to support the tax demand and interest, ultimately setting them aside and disposing of the appeal in favor of the appellant.</description>
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    <pubDate>Fri, 22 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2017 (2) TMI 106 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=338406</link>
      <description>The tribunal ruled in favor of the appellant, a credit rating agency, regarding the liability for service tax under Section 65(105)(x) of the Finance Act, 1994. The dispute centered on the taxability of advisory services provided by the agency in addition to their primary credit rating service. The Commissioner of Central Excise (Appeals) upheld the tax demand on advisory services, which was contested by the appellant. The tribunal found insufficient evidence to support the tax demand and interest, ultimately setting them aside and disposing of the appeal in favor of the appellant.</description>
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      <pubDate>Fri, 22 Jul 2016 00:00:00 +0530</pubDate>
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