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    <title>2019 (4) TMI 1562 - CESTAT NEW DELHI</title>
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    <description>The judgment confirmed the service tax against the appellant under Business Auxiliary Services due to multi-level marketing activities. The longer period of limitation was invoked but was held to be barred for confirming service tax demands related to contentious taxability issues. The Tribunal decisions were crucial in determining the limitation period&#039;s applicability, ultimately setting aside the penalty and remanding part of the matter for quantification within the limitation period.</description>
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