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    <title>2024 (1) TMI 726 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the service tax demand related to the extended period due to the appellant&#039;s non-cooperation in providing a reconciliation statement. It remanded the case to the Adjudicating Authority for verification based on a reconciliation statement to be submitted within 30 days. The Tribunal found the extended period of limitation inapplicable and imposed no penalty on the appellant. The appeal was partly allowed, directing further proceedings in accordance with the Tribunal&#039;s instructions.</description>
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      <description>The Tribunal set aside the service tax demand related to the extended period due to the appellant&#039;s non-cooperation in providing a reconciliation statement. It remanded the case to the Adjudicating Authority for verification based on a reconciliation statement to be submitted within 30 days. The Tribunal found the extended period of limitation inapplicable and imposed no penalty on the appellant. The appeal was partly allowed, directing further proceedings in accordance with the Tribunal&#039;s instructions.</description>
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