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    <title>2018 (2) TMI 1411 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the classification of services provided by the appellant as a rent-a-cab operator under the Finance Act, 1994, despite arguments that they were transportation services. The Tribunal applied extended period provisions for service tax demand due to the appellant&#039;s non-disclosure of remunerated amounts. However, penalties under Section 80 were waived as the appellant fully paid the service tax liability with interest before the demand notice. The appeals were partially allowed in favor of the appellant.</description>
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      <title>2018 (2) TMI 1411 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=355990</link>
      <description>The Tribunal upheld the classification of services provided by the appellant as a rent-a-cab operator under the Finance Act, 1994, despite arguments that they were transportation services. The Tribunal applied extended period provisions for service tax demand due to the appellant&#039;s non-disclosure of remunerated amounts. However, penalties under Section 80 were waived as the appellant fully paid the service tax liability with interest before the demand notice. The appeals were partially allowed in favor of the appellant.</description>
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      <pubDate>Fri, 19 Jan 2018 00:00:00 +0530</pubDate>
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