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    <title>2018 (5) TMI 674 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand of Service Tax, interest, and penalty against the appellant under the Finance Act, 1994. The decision was based on the grounds of limitation, recognizing the appellant&#039;s bonafide belief and the interpretation of Circulars regarding Service Tax liability in subcontracting situations. The Tribunal found that the appellant&#039;s subsidiary had already paid Service Tax on the revenue received, and therefore, the appellant was not liable to pay again.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360110</link>
      <description>The Tribunal allowed the appeal, setting aside the demand of Service Tax, interest, and penalty against the appellant under the Finance Act, 1994. The decision was based on the grounds of limitation, recognizing the appellant&#039;s bonafide belief and the interpretation of Circulars regarding Service Tax liability in subcontracting situations. The Tribunal found that the appellant&#039;s subsidiary had already paid Service Tax on the revenue received, and therefore, the appellant was not liable to pay again.</description>
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      <pubDate>Thu, 26 Apr 2018 00:00:00 +0530</pubDate>
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