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    <title>2018 (8) TMI 252 - CESTAT NEW DELHI</title>
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    <description>The Tribunal classified the appellant&#039;s service under &quot;Supply of Tangible Goods Service&quot; (STGS) and upheld the service tax demand. The extended period of limitation for raising the service tax demand covering May 2008 to March 2010 was deemed applicable due to classification issues. However, the demand beyond the one-year normal time limit under the second show cause notice dated 24.04.2012 was set aside. The appeal was disposed of with the service tax demand restricted to one year under the show cause notice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364780</link>
      <description>The Tribunal classified the appellant&#039;s service under &quot;Supply of Tangible Goods Service&quot; (STGS) and upheld the service tax demand. The extended period of limitation for raising the service tax demand covering May 2008 to March 2010 was deemed applicable due to classification issues. However, the demand beyond the one-year normal time limit under the second show cause notice dated 24.04.2012 was set aside. The appeal was disposed of with the service tax demand restricted to one year under the show cause notice.</description>
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      <pubDate>Fri, 20 Jul 2018 00:00:00 +0530</pubDate>
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