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    <title>2017 (10) TMI 406 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the deputation of staff to group companies did not fall under any taxable service category. The demand for service tax for the period 2005-2008 was deemed time-barred, and penalties were set aside based on established legal principles and previous judgments. The distinction between the appellant and the service recipient as separate legal entities did not establish a service provider-client relationship. The decision emphasized the significance of precedent in service tax classification, ultimately overturning the demand and penalties imposed on the appellant.</description>
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    <pubDate>Thu, 28 Sep 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=349251</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the deputation of staff to group companies did not fall under any taxable service category. The demand for service tax for the period 2005-2008 was deemed time-barred, and penalties were set aside based on established legal principles and previous judgments. The distinction between the appellant and the service recipient as separate legal entities did not establish a service provider-client relationship. The decision emphasized the significance of precedent in service tax classification, ultimately overturning the demand and penalties imposed on the appellant.</description>
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      <pubDate>Thu, 28 Sep 2017 00:00:00 +0530</pubDate>
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