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    <title>2024 (5) TMI 522 - CESTAT HYDERABAD</title>
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    <description>CESTAT Hyderabad dismissed revenue&#039;s appeal against taxpayer regarding short payment of service tax under VCES declaration. The tribunal upheld Commissioner&#039;s decision dropping demand of Rs.9,68,42,681/- for cargo handling and mining services (2008-2010). Demand was held bad due to duplication, vagueness, and limitation issues. Revenue failed to conduct detailed examination of services or provide proper classification in show cause notice. Previous SCN covering same period indicated revenue&#039;s awareness of taxpayer&#039;s affairs, negating claims of missed services. Personal penalty also set aside.</description>
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    <pubDate>Mon, 08 Apr 2024 00:00:00 +0530</pubDate>
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      <title>2024 (5) TMI 522 - CESTAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=752469</link>
      <description>CESTAT Hyderabad dismissed revenue&#039;s appeal against taxpayer regarding short payment of service tax under VCES declaration. The tribunal upheld Commissioner&#039;s decision dropping demand of Rs.9,68,42,681/- for cargo handling and mining services (2008-2010). Demand was held bad due to duplication, vagueness, and limitation issues. Revenue failed to conduct detailed examination of services or provide proper classification in show cause notice. Previous SCN covering same period indicated revenue&#039;s awareness of taxpayer&#039;s affairs, negating claims of missed services. Personal penalty also set aside.</description>
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