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    <title>2021 (9) TMI 897 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, finding the appellant eligible for exemption under the relevant Notifications and rejecting the invocation of the extended period of limitation. The demand for service tax, interest, and penalty was quashed as the appellant satisfied the conditions set out in the Exemption Notifications.</description>
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      <description>The Tribunal allowed the appeal, finding the appellant eligible for exemption under the relevant Notifications and rejecting the invocation of the extended period of limitation. The demand for service tax, interest, and penalty was quashed as the appellant satisfied the conditions set out in the Exemption Notifications.</description>
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