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    <title>2009 (6) TMI 53 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant-company, holding that the remuneration paid to the Director for technical advice was not subject to service tax. The demand for service tax and penalty was challenged successfully, as the authorities incorrectly applied the provisions. The Tribunal found that the demand beyond the normal period was not valid without allegations of fraud or suppression of facts. Citing relevant legal provisions and precedents, the Tribunal set aside the order, deeming the demand for service tax, interest, and penalty unsustainable. The appeal was allowed on merits, with the limitation question left unaddressed.</description>
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    <pubDate>Wed, 10 Jun 2009 00:00:00 +0530</pubDate>
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      <title>2009 (6) TMI 53 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=34533</link>
      <description>The Tribunal ruled in favor of the appellant-company, holding that the remuneration paid to the Director for technical advice was not subject to service tax. The demand for service tax and penalty was challenged successfully, as the authorities incorrectly applied the provisions. The Tribunal found that the demand beyond the normal period was not valid without allegations of fraud or suppression of facts. Citing relevant legal provisions and precedents, the Tribunal set aside the order, deeming the demand for service tax, interest, and penalty unsustainable. The appeal was allowed on merits, with the limitation question left unaddressed.</description>
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      <pubDate>Wed, 10 Jun 2009 00:00:00 +0530</pubDate>
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