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    <title>2017 (5) TMI 1082 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning time limitation for initiating proceedings, validity of multiple show cause notices, and admissibility of service tax demand on subvention income. The Tribunal held that the proceedings initiated by the Department were time-barred as the subvention amount was duly reflected in the returns, precluding charges of fraud. It also deemed the second show cause notice unjustified due to known facts and set aside the service tax demand on subvention income as time-barred under the Finance Act.</description>
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    <pubDate>Fri, 23 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2017 (5) TMI 1082 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=343344</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning time limitation for initiating proceedings, validity of multiple show cause notices, and admissibility of service tax demand on subvention income. The Tribunal held that the proceedings initiated by the Department were time-barred as the subvention amount was duly reflected in the returns, precluding charges of fraud. It also deemed the second show cause notice unjustified due to known facts and set aside the service tax demand on subvention income as time-barred under the Finance Act.</description>
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      <pubDate>Fri, 23 Dec 2016 00:00:00 +0530</pubDate>
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