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    <title>2002 (12) TMI 647 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, citing that the Commissioner exceeded the scope of the show cause notice by demanding Service Tax payment not proposed in the notice. The decision emphasized adherence to procedural requirements and limited revisionary powers in tax matters, following the precedent in the Markfed Oil and Allied case. The Department could demand any Service Tax payable after assessing the ST 3 return filed by the Appellant in accordance with the law.</description>
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    <pubDate>Fri, 20 Dec 2002 00:00:00 +0530</pubDate>
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      <title>2002 (12) TMI 647 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=280742</link>
      <description>The Tribunal allowed the appeal, citing that the Commissioner exceeded the scope of the show cause notice by demanding Service Tax payment not proposed in the notice. The decision emphasized adherence to procedural requirements and limited revisionary powers in tax matters, following the precedent in the Markfed Oil and Allied case. The Department could demand any Service Tax payable after assessing the ST 3 return filed by the Appellant in accordance with the law.</description>
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      <pubDate>Fri, 20 Dec 2002 00:00:00 +0530</pubDate>
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