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    <title>2020 (2) TMI 349 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the service tax levy on the appellant&#039;s parking fees collection under &quot;management, maintenance or repair services.&quot; The appellant was granted Cenvat credit and cum-tax benefit. The case was remanded for reassessment of taxable demand, interest, and penalties. The appeal was partially allowed, with the order issued on 03/02/2020.</description>
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      <description>The Tribunal upheld the service tax levy on the appellant&#039;s parking fees collection under &quot;management, maintenance or repair services.&quot; The appellant was granted Cenvat credit and cum-tax benefit. The case was remanded for reassessment of taxable demand, interest, and penalties. The appeal was partially allowed, with the order issued on 03/02/2020.</description>
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