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    <title>2017 (9) TMI 362 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on provident fund and ESI collected from the service recipient. The case was disposed of based on limitation grounds as the demand period was deemed time-barred due to the absence of suppression of facts or malafide intention by the appellant. The Tribunal did not delve into the merits of the case but solely focused on the limitation aspect, ultimately ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347605</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on provident fund and ESI collected from the service recipient. The case was disposed of based on limitation grounds as the demand period was deemed time-barred due to the absence of suppression of facts or malafide intention by the appellant. The Tribunal did not delve into the merits of the case but solely focused on the limitation aspect, ultimately ruling in favor of the appellant.</description>
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