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    <title>2018 (1) TMI 1088 - CESTAT NEW DELHI</title>
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    <description>The Tribunal classified the services provided by the appellant as cargo handling services instead of GTA services. However, the service tax demand was limited to the normal period of limitation as suppression or misstatement could not be proven. The Tribunal agreed with the appellant that the proceedings were time-barred for the disputed period of 2003-07, setting aside the penalty and directing the quantification of the service tax demand within the normal period of limitation, ultimately ruling in favor of the appellant.</description>
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      <description>The Tribunal classified the services provided by the appellant as cargo handling services instead of GTA services. However, the service tax demand was limited to the normal period of limitation as suppression or misstatement could not be proven. The Tribunal agreed with the appellant that the proceedings were time-barred for the disputed period of 2003-07, setting aside the penalty and directing the quantification of the service tax demand within the normal period of limitation, ultimately ruling in favor of the appellant.</description>
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