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    <title>2009 (1) TMI 186 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the tax liability on security services provided by the appellants to BSNL, a Public Sector Undertaking, based on the agreement and evidence presented. The penalties imposed were set aside, and the original authority was directed to re-determine the tax liability with cum-tax benefit. The appeal was disposed of with these terms, emphasizing the significance of contractual agreements and the nature of services provided in determining tax liabilities for specific services rendered to government entities like BSNL.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33944</link>
      <description>The Tribunal upheld the tax liability on security services provided by the appellants to BSNL, a Public Sector Undertaking, based on the agreement and evidence presented. The penalties imposed were set aside, and the original authority was directed to re-determine the tax liability with cum-tax benefit. The appeal was disposed of with these terms, emphasizing the significance of contractual agreements and the nature of services provided in determining tax liabilities for specific services rendered to government entities like BSNL.</description>
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      <pubDate>Thu, 22 Jan 2009 00:00:00 +0530</pubDate>
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