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    <title>2023 (4) TMI 322 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the demand for service tax on the license fee paid by the appellant to the Railways, ruling that the fee was solely for authorization to provide catering services and not for support services. The demand for the period before 01.04.2016 was rejected, and for the period after, the demand was not sustained due to improper identification of the grant of license as a taxable service. The appellant did not contest the demands for the differential service tax and the excess service tax collected but not deposited, which were upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436296</link>
      <description>The Tribunal set aside the demand for service tax on the license fee paid by the appellant to the Railways, ruling that the fee was solely for authorization to provide catering services and not for support services. The demand for the period before 01.04.2016 was rejected, and for the period after, the demand was not sustained due to improper identification of the grant of license as a taxable service. The appellant did not contest the demands for the differential service tax and the excess service tax collected but not deposited, which were upheld.</description>
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