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    <title>2021 (9) TMI 772 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s order except for the confirmation of CENVAT credit for April 2006 to April 2008, which was remanded for re-examination. The appellant&#039;s transit house income was held not subject to service tax under Business Support Services, as it fell under &quot;short-term accommodation services&quot; taxable only from May 1, 2011. The appellant was also found not engaged in rendering supply of manpower service and the demand for discrepancies between ST-3 returns and the balance sheet was not sustained.</description>
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    <pubDate>Thu, 16 Sep 2021 00:00:00 +0530</pubDate>
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      <title>2021 (9) TMI 772 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=412427</link>
      <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s order except for the confirmation of CENVAT credit for April 2006 to April 2008, which was remanded for re-examination. The appellant&#039;s transit house income was held not subject to service tax under Business Support Services, as it fell under &quot;short-term accommodation services&quot; taxable only from May 1, 2011. The appellant was also found not engaged in rendering supply of manpower service and the demand for discrepancies between ST-3 returns and the balance sheet was not sustained.</description>
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      <pubDate>Thu, 16 Sep 2021 00:00:00 +0530</pubDate>
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