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    <title>2018 (7) TMI 181 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that services provided under agreements with GDPL and WGS were not taxable as Business Auxiliary Services. However, services under the agreement with WMIL were deemed taxable. The Tribunal found the invocation of the extended period and penalties unjustified due to lack of evidence of tax evasion. The appeal was allowed in favor of the appellant.</description>
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      <description>The Tribunal ruled that services provided under agreements with GDPL and WGS were not taxable as Business Auxiliary Services. However, services under the agreement with WMIL were deemed taxable. The Tribunal found the invocation of the extended period and penalties unjustified due to lack of evidence of tax evasion. The appeal was allowed in favor of the appellant.</description>
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