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    <title>2017 (4) TMI 861 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal upheld the decision confirming the demand for computer training services within the limitation and normal period but did not confirm the demand beyond the normal period due to lack of proof of suppression of facts by the assessee. The appeal by the revenue was dismissed. The demand for manpower recruitment services was set aside before the amendment bringing such services under the tax net, resulting in a reduction in penalty. The demand for intellectual property service and business support service was confirmed within the limitation period, leading to the dismissal of the revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the decision confirming the demand for computer training services within the limitation and normal period but did not confirm the demand beyond the normal period due to lack of proof of suppression of facts by the assessee. The appeal by the revenue was dismissed. The demand for manpower recruitment services was set aside before the amendment bringing such services under the tax net, resulting in a reduction in penalty. The demand for intellectual property service and business support service was confirmed within the limitation period, leading to the dismissal of the revenue&#039;s appeal.</description>
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