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    <title>2017 (3) TMI 1290 - CESTAT NEW DELHI</title>
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    <description>The tribunal held that the demand of service tax on providing skilled workers to a lessee was barred by limitation. The appellant&#039;s contention that expenses were reimbursable and not for manpower supply services was rejected. The tribunal considered the history of show cause notices issued to the appellant and found no suppression or malafide intention, leading to the conclusion that the longer period of limitation did not apply. Consequently, the demand was set aside, and the appeal was allowed with consequential relief to the appellant.</description>
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      <title>2017 (3) TMI 1290 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340787</link>
      <description>The tribunal held that the demand of service tax on providing skilled workers to a lessee was barred by limitation. The appellant&#039;s contention that expenses were reimbursable and not for manpower supply services was rejected. The tribunal considered the history of show cause notices issued to the appellant and found no suppression or malafide intention, leading to the conclusion that the longer period of limitation did not apply. Consequently, the demand was set aside, and the appeal was allowed with consequential relief to the appellant.</description>
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      <pubDate>Thu, 16 Feb 2017 00:00:00 +0530</pubDate>
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