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    <title>2020 (12) TMI 913 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order dated January 23, 2015, determining that the payment made by the appellant to Honda Japan under the Termination Agreement was not for any taxable service. The Tribunal found the payment to be compensatory rather than for &#039;consulting engineer&#039; services. Consequently, the demand for service tax, along with associated penalties and interest, was quashed. The Tribunal also deemed the question of the extended period of limitation moot, as no taxable service was identified. The appeal was allowed in favor of the appellant.</description>
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    <pubDate>Tue, 22 Dec 2020 00:00:00 +0530</pubDate>
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      <title>2020 (12) TMI 913 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=402114</link>
      <description>The Tribunal set aside the Commissioner&#039;s order dated January 23, 2015, determining that the payment made by the appellant to Honda Japan under the Termination Agreement was not for any taxable service. The Tribunal found the payment to be compensatory rather than for &#039;consulting engineer&#039; services. Consequently, the demand for service tax, along with associated penalties and interest, was quashed. The Tribunal also deemed the question of the extended period of limitation moot, as no taxable service was identified. The appeal was allowed in favor of the appellant.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 22 Dec 2020 00:00:00 +0530</pubDate>
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