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    <title>2018 (9) TMI 576 - CESTAT NEW DELHI</title>
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    <description>The Tribunal determined that the appellant, a cooperative society, is taxable under the &#039;Security Agency Service&#039; for the period in question. The Tribunal upheld the tax demand for service tax but limited it to a one-year period, as per specific sections of the Finance Act. The issue of limitation was deemed settled, with the show cause notice considered beyond the time limit. The Tribunal partly allowed the appeal, maintaining the tax liability and the one-year demand period without alteration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366840</link>
      <description>The Tribunal determined that the appellant, a cooperative society, is taxable under the &#039;Security Agency Service&#039; for the period in question. The Tribunal upheld the tax demand for service tax but limited it to a one-year period, as per specific sections of the Finance Act. The issue of limitation was deemed settled, with the show cause notice considered beyond the time limit. The Tribunal partly allowed the appeal, maintaining the tax liability and the one-year demand period without alteration.</description>
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      <pubDate>Mon, 13 Aug 2018 00:00:00 +0530</pubDate>
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