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    <title>2017 (11) TMI 480 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the service tax demand and penalties imposed. It was found that the show cause notice lacked proper substantiation regarding intentional contravention or fraud to evade tax, barring part of the demand by limitation of time. The matter was remanded for re-quantification within the normal period of limitation, emphasizing the importance of fulfilling statutory obligations and limitations on invoking the extended period for service tax demands.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350601</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the service tax demand and penalties imposed. It was found that the show cause notice lacked proper substantiation regarding intentional contravention or fraud to evade tax, barring part of the demand by limitation of time. The matter was remanded for re-quantification within the normal period of limitation, emphasizing the importance of fulfilling statutory obligations and limitations on invoking the extended period for service tax demands.</description>
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      <pubDate>Fri, 09 Jun 2017 00:00:00 +0530</pubDate>
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