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    <title>2023 (5) TMI 657 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the demand for the extended period of limitation concerning &#039;architect&#039; and &#039;management or business consultant&#039; services due to lack of willful suppression with intent to evade tax. However, it upheld the demand for the normal period for &#039;architect&#039; services and confirmed the CENVAT credit demand of Rs. 12,360/-.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the demand for the extended period of limitation concerning &#039;architect&#039; and &#039;management or business consultant&#039; services due to lack of willful suppression with intent to evade tax. However, it upheld the demand for the normal period for &#039;architect&#039; services and confirmed the CENVAT credit demand of Rs. 12,360/-.</description>
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