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    <title>2017 (12) TMI 21 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order upholding the service tax demand. It remanded the matter for fresh adjudication within the normal limitation period, emphasizing the lack of intent to defraud the government revenue by the appellant. The decision focused on quantifying the demand within the prescribed time limit and ensuring a personal hearing before reaching a new decision. The Tribunal&#039;s judgment centered on time limitation, absence of fraudulent intent, and the need for a reevaluation based on compliance and lack of misstatement in tax payment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351752</link>
      <description>The Tribunal allowed the appeal, setting aside the order upholding the service tax demand. It remanded the matter for fresh adjudication within the normal limitation period, emphasizing the lack of intent to defraud the government revenue by the appellant. The decision focused on quantifying the demand within the prescribed time limit and ensuring a personal hearing before reaching a new decision. The Tribunal&#039;s judgment centered on time limitation, absence of fraudulent intent, and the need for a reevaluation based on compliance and lack of misstatement in tax payment.</description>
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      <pubDate>Mon, 23 Oct 2017 00:00:00 +0530</pubDate>
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