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    <title>2008 (12) TMI 87 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant, a Telephone Services provider, in a case concerning service tax payment discrepancies. The Tribunal held that the demand for payment was barred by limitation as the notices were issued beyond the statutory period. It was recognized that the appellant&#039;s accounting method, not mala fide intentions, caused the differences in tax payments. Consequently, the Tribunal set aside the order, granting relief to the appellant based on the limitation aspect without delving into the substantive merits of the case.</description>
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    <pubDate>Mon, 01 Dec 2008 00:00:00 +0530</pubDate>
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      <title>2008 (12) TMI 87 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=32888</link>
      <description>The Appellate Tribunal CESTAT, Ahmedabad, ruled in favor of the appellant, a Telephone Services provider, in a case concerning service tax payment discrepancies. The Tribunal held that the demand for payment was barred by limitation as the notices were issued beyond the statutory period. It was recognized that the appellant&#039;s accounting method, not mala fide intentions, caused the differences in tax payments. Consequently, the Tribunal set aside the order, granting relief to the appellant based on the limitation aspect without delving into the substantive merits of the case.</description>
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      <pubDate>Mon, 01 Dec 2008 00:00:00 +0530</pubDate>
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