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    <title>2017 (1) TMI 1606 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the lower authority&#039;s decision on service tax liability for the period 2005-2006 to 2008-2009, except for the denial of the cum-tax benefit extension due to lack of evidence. The respondent was directed to discharge the tax liability based on the value received, as Section 67(2) provisions were deemed inapplicable. The appeal by the Revenue was disposed of on 5th January 2017.</description>
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      <description>The Tribunal upheld the lower authority&#039;s decision on service tax liability for the period 2005-2006 to 2008-2009, except for the denial of the cum-tax benefit extension due to lack of evidence. The respondent was directed to discharge the tax liability based on the value received, as Section 67(2) provisions were deemed inapplicable. The appeal by the Revenue was disposed of on 5th January 2017.</description>
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