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    <title>2021 (3) TMI 615 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s decision. It determined that the recovery of amounts in lieu of notice periods did not attract service tax under Section 66E(e) of the Finance Act, 1994. The Tribunal relied on legal precedents, including a Madras HC judgment and Board clarifications, concluding that such recoveries do not constitute a taxable service. Consequently, the appeal was allowed, granting any consequential relief as per law.</description>
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      <title>2021 (3) TMI 615 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=405287</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the Commissioner&#039;s decision. It determined that the recovery of amounts in lieu of notice periods did not attract service tax under Section 66E(e) of the Finance Act, 1994. The Tribunal relied on legal precedents, including a Madras HC judgment and Board clarifications, concluding that such recoveries do not constitute a taxable service. Consequently, the appeal was allowed, granting any consequential relief as per law.</description>
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      <pubDate>Wed, 25 Nov 2020 00:00:00 +0530</pubDate>
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