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    <title>2019 (5) TMI 590 - CESTAT AHMEDABAD</title>
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    <description>The tribunal found that the demand of service tax on repair and maintenance services for computer peripherals during 2003 was not time-barred. The appellant&#039;s failure to disclose their belief that the services were not taxable upfront constituted a suppression of facts, justifying the extended period for demand. The tribunal upheld the decision to remand the matter for a fresh decision on merit, dismissing the appeal and affirming the impugned order. The case underscores the significance of transparent communication with tax authorities to ensure compliance with tax obligations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=379862</link>
      <description>The tribunal found that the demand of service tax on repair and maintenance services for computer peripherals during 2003 was not time-barred. The appellant&#039;s failure to disclose their belief that the services were not taxable upfront constituted a suppression of facts, justifying the extended period for demand. The tribunal upheld the decision to remand the matter for a fresh decision on merit, dismissing the appeal and affirming the impugned order. The case underscores the significance of transparent communication with tax authorities to ensure compliance with tax obligations.</description>
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      <pubDate>Tue, 05 Mar 2019 00:00:00 +0530</pubDate>
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