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    <title>2023 (12) TMI 606 - CESTAT HYDERABAD</title>
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    <description>CESTAT Hyderabad allowed the appeal, setting aside demands for irregular CENVAT credit availment, short payment of service tax on OLIDAR services, and reverse charge mechanism on security and consultancy services. The tribunal found appellants regularly took CENVAT credit within prescribed time limits, properly discharged service tax obligations, and provided multimedia services not taxable under OLIDAR category. While extended limitation period was upheld due to delayed return filing, no suppression of facts was established. All penalties were set aside as demands were found unsustainable on merits.</description>
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    <pubDate>Thu, 14 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 606 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=446922</link>
      <description>CESTAT Hyderabad allowed the appeal, setting aside demands for irregular CENVAT credit availment, short payment of service tax on OLIDAR services, and reverse charge mechanism on security and consultancy services. The tribunal found appellants regularly took CENVAT credit within prescribed time limits, properly discharged service tax obligations, and provided multimedia services not taxable under OLIDAR category. While extended limitation period was upheld due to delayed return filing, no suppression of facts was established. All penalties were set aside as demands were found unsustainable on merits.</description>
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      <pubDate>Thu, 14 Dec 2023 00:00:00 +0530</pubDate>
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