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    <title>2018 (3) TMI 697 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding the demand for service tax as barred by limitation due to the issuance of the show cause notice beyond the prescribed period. Additionally, the Tribunal dismissed the Revenue&#039;s appeal regarding the incentives received by the appellant, stating that the transactions did not qualify as a taxable service under Business Auxiliary Service. Both appeals were disposed of accordingly, with the appellant succeeding on the limitation issue and the Revenue&#039;s appeal lacking merit.</description>
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    <pubDate>Wed, 08 Nov 2017 00:00:00 +0530</pubDate>
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      <title>2018 (3) TMI 697 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=356994</link>
      <description>The Tribunal ruled in favor of the appellant, holding the demand for service tax as barred by limitation due to the issuance of the show cause notice beyond the prescribed period. Additionally, the Tribunal dismissed the Revenue&#039;s appeal regarding the incentives received by the appellant, stating that the transactions did not qualify as a taxable service under Business Auxiliary Service. Both appeals were disposed of accordingly, with the appellant succeeding on the limitation issue and the Revenue&#039;s appeal lacking merit.</description>
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      <pubDate>Wed, 08 Nov 2017 00:00:00 +0530</pubDate>
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