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    <title>2022 (12) TMI 1143 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming the service tax demand, ruling that the demand was time-barred and incorrectly confirmed by the Commissioner (Appeals). The appeal was allowed in favor of the appellant as the Tribunal found no mala fide intent to evade service tax, leading to the dismissal of the invocation of the extended period for issuing the show cause notice.</description>
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      <description>The Tribunal set aside the order confirming the service tax demand, ruling that the demand was time-barred and incorrectly confirmed by the Commissioner (Appeals). The appeal was allowed in favor of the appellant as the Tribunal found no mala fide intent to evade service tax, leading to the dismissal of the invocation of the extended period for issuing the show cause notice.</description>
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