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    <title>2023 (1) TMI 932 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant due to the time-barred nature of the demand. The decision emphasized the importance of meeting legal criteria for demanding service tax and penalties, setting aside the impugned order and penalties as the extended period of limitation was not justified by evidence of willful suppression or intent to evade tax.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant due to the time-barred nature of the demand. The decision emphasized the importance of meeting legal criteria for demanding service tax and penalties, setting aside the impugned order and penalties as the extended period of limitation was not justified by evidence of willful suppression or intent to evade tax.</description>
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