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    <title>2018 (7) TMI 697 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand for service tax under Banking and Financial Services for leasing out machineries but confirmed it under supply of tangible goods service from 16.5.2008 to 31.12.2008. The Commissioner (Appeals) exceeded the scope of the show cause notice by confirming the demand for the latter period. The judgment emphasizes the importance of aligning tax demands with the scope of show cause notices and maintaining consistency in applying tax laws based on the nature of the activity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363389</link>
      <description>The Tribunal set aside the demand for service tax under Banking and Financial Services for leasing out machineries but confirmed it under supply of tangible goods service from 16.5.2008 to 31.12.2008. The Commissioner (Appeals) exceeded the scope of the show cause notice by confirming the demand for the latter period. The judgment emphasizes the importance of aligning tax demands with the scope of show cause notices and maintaining consistency in applying tax laws based on the nature of the activity.</description>
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      <pubDate>Tue, 01 May 2018 00:00:00 +0530</pubDate>
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