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    <title>2023 (3) TMI 695 - CESTAT CHENNAI</title>
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    <description>The Tribunal concluded that the translation services received by the Private Limited Company were taxable under Business Support Services. However, they held that the demand for the period prior to October 2009 was barred by limitation, as the Show Cause Notice was issued beyond the prescribed time. The Tribunal set aside the demand for the barred period, remanded the matter for the normal period, and revoked penalties imposed by the Revenue due to lack of evidence of fraud or suppression. The appeal was partially allowed in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435309</link>
      <description>The Tribunal concluded that the translation services received by the Private Limited Company were taxable under Business Support Services. However, they held that the demand for the period prior to October 2009 was barred by limitation, as the Show Cause Notice was issued beyond the prescribed time. The Tribunal set aside the demand for the barred period, remanded the matter for the normal period, and revoked penalties imposed by the Revenue due to lack of evidence of fraud or suppression. The appeal was partially allowed in favor of the assessee.</description>
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