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    <title>2019 (2) TMI 1493 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Order-in-Original demanding service tax on advance payments. The Tribunal determined the show cause notice was time-barred, citing the appellant&#039;s revised return filing as evidence. The appellant successfully challenged the service tax liability, arguing against certain advance payments and the alleged suppression by the Revenue. The Tribunal found in favor of the appellant, emphasizing the limitation issue and overturning the order based on unjustified allegations of suppression.</description>
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    <pubDate>Tue, 19 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 1493 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=375866</link>
      <description>The Tribunal allowed the appeal, setting aside the Order-in-Original demanding service tax on advance payments. The Tribunal determined the show cause notice was time-barred, citing the appellant&#039;s revised return filing as evidence. The appellant successfully challenged the service tax liability, arguing against certain advance payments and the alleged suppression by the Revenue. The Tribunal found in favor of the appellant, emphasizing the limitation issue and overturning the order based on unjustified allegations of suppression.</description>
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      <pubDate>Tue, 19 Feb 2019 00:00:00 +0530</pubDate>
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