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    <title>2017 (10) TMI 442 - CESTAT MUMBAI</title>
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    <description>The appellant, a service provider, was held liable for tax under sections 65(105)(w) and 65(105)(k) of the Finance Act, 1994 for providing &#039;security agency service&#039; and &#039;manpower recruitment or supply service&#039; from February 2005 to December 2008. Despite the appellant&#039;s arguments regarding ignorance of tax liability and not being a &#039;commercial concern,&#039; the tribunal found them responsible for tax payment as they had collected service tax from recipients. The tribunal dismissed the appeal, ruling that the appellant&#039;s claims were not substantiated by the evidence presented.</description>
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    <pubDate>Wed, 29 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (10) TMI 442 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=349287</link>
      <description>The appellant, a service provider, was held liable for tax under sections 65(105)(w) and 65(105)(k) of the Finance Act, 1994 for providing &#039;security agency service&#039; and &#039;manpower recruitment or supply service&#039; from February 2005 to December 2008. Despite the appellant&#039;s arguments regarding ignorance of tax liability and not being a &#039;commercial concern,&#039; the tribunal found them responsible for tax payment as they had collected service tax from recipients. The tribunal dismissed the appeal, ruling that the appellant&#039;s claims were not substantiated by the evidence presented.</description>
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      <pubDate>Wed, 29 Mar 2017 00:00:00 +0530</pubDate>
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