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    <title>2017 (8) TMI 789 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed solely on the ground of limitation as the show cause notice issued for service tax demand on transaction charges collected by the appellant was found to be time-barred. The Tribunal held that the charges should form part of the gross value for service tax payment as the appellant failed to provide evidence to the contrary. The decision underscores the importance of timely issuance of show cause notices in tax matters and the necessity of maintaining proper records to avoid disputes related to taxation.</description>
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      <description>The appeal was allowed solely on the ground of limitation as the show cause notice issued for service tax demand on transaction charges collected by the appellant was found to be time-barred. The Tribunal held that the charges should form part of the gross value for service tax payment as the appellant failed to provide evidence to the contrary. The decision underscores the importance of timely issuance of show cause notices in tax matters and the necessity of maintaining proper records to avoid disputes related to taxation.</description>
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      <pubDate>Fri, 26 May 2017 00:00:00 +0530</pubDate>
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