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    <title>2023 (9) TMI 720 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on hired taxis. It was determined that the appellant, being in a similar line of business to renting motor vehicles, had correctly availed CENVAT credit. The Tribunal found no intent to evade tax, leading to the dismissal of the demand, interest, and penalties imposed in the lower orders. Consequently, the appeal was allowed, and the impugned order was overturned.</description>
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      <title>2023 (9) TMI 720 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=443098</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on hired taxis. It was determined that the appellant, being in a similar line of business to renting motor vehicles, had correctly availed CENVAT credit. The Tribunal found no intent to evade tax, leading to the dismissal of the demand, interest, and penalties imposed in the lower orders. Consequently, the appeal was allowed, and the impugned order was overturned.</description>
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      <pubDate>Fri, 15 Sep 2023 00:00:00 +0530</pubDate>
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