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    <title>2019 (6) TMI 958 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD allowed both appeals, setting aside the demand for the extended period and penalties. The Tribunal confirmed the service tax liability for specific services provided by the government company, while deeming the demand for commercial training and coaching services unsustainable. The judgment emphasized that the government company&#039;s lack of intention to evade duty exempted it from the extended period of limitation for service tax demands.</description>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD allowed both appeals, setting aside the demand for the extended period and penalties. The Tribunal confirmed the service tax liability for specific services provided by the government company, while deeming the demand for commercial training and coaching services unsustainable. The judgment emphasized that the government company&#039;s lack of intention to evade duty exempted it from the extended period of limitation for service tax demands.</description>
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