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    <title>2018 (9) TMI 36 - CESTAT ALLAHABAD</title>
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    <description>The tribunal overturned the demand of service tax against the appellant, a recovery agent of HDFC Bank, by considering the threshold limit for service tax liability. It was established that the services provided remained below the prescribed threshold limit of Rs. 10 lakhs in all relevant years. The tribunal also recognized the distinction between the services provided and the sale of goods to HDFC Bank, determining that the demand of service tax was not sustainable. The appellant&#039;s appeal was allowed, providing consequential relief.</description>
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    <pubDate>Mon, 23 Jul 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 36 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=366300</link>
      <description>The tribunal overturned the demand of service tax against the appellant, a recovery agent of HDFC Bank, by considering the threshold limit for service tax liability. It was established that the services provided remained below the prescribed threshold limit of Rs. 10 lakhs in all relevant years. The tribunal also recognized the distinction between the services provided and the sale of goods to HDFC Bank, determining that the demand of service tax was not sustainable. The appellant&#039;s appeal was allowed, providing consequential relief.</description>
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      <pubDate>Mon, 23 Jul 2018 00:00:00 +0530</pubDate>
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