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    <title>2017 (7) TMI 453 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand of Service Tax and interest for the period in question. It held that show cause notices issued during pending assessment were invalid as final assessment is a separate proceeding. Relying on judicial precedents, the Tribunal concluded that the show cause notices were legally unsustainable. As a result, the impugned proceedings against the appellant were dismissed in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345341</link>
      <description>The Tribunal allowed the appeal, setting aside the demand of Service Tax and interest for the period in question. It held that show cause notices issued during pending assessment were invalid as final assessment is a separate proceeding. Relying on judicial precedents, the Tribunal concluded that the show cause notices were legally unsustainable. As a result, the impugned proceedings against the appellant were dismissed in favor of the appellant.</description>
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