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    <title>2024 (7) TMI 314 - CESTAT MUMBAI</title>
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    <description>The CESTAT Mumbai allowed the appeal filed by the corporate service provider against a service tax demand of Rs.19,42,737/-. The tribunal held that amounts voluntarily paid by the assessee under Section 73(4A) of Finance Act, 1994 before adjudication were properly accepted by the original authority. The confirmed demand related to sale of consumables to clients, which was exempted from service tax under Notification No.12/2003-ST dated 20.06.2003, making the demand unsustainable.</description>
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      <description>The CESTAT Mumbai allowed the appeal filed by the corporate service provider against a service tax demand of Rs.19,42,737/-. The tribunal held that amounts voluntarily paid by the assessee under Section 73(4A) of Finance Act, 1994 before adjudication were properly accepted by the original authority. The confirmed demand related to sale of consumables to clients, which was exempted from service tax under Notification No.12/2003-ST dated 20.06.2003, making the demand unsustainable.</description>
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