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    <title>2024 (9) TMI 408 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Original, allowing the appeal in favor of the appellant. It determined that the Show Cause Notice lacked specificity regarding the nature of services and taxability. The Tribunal found the department failed to meet its burden of proof, relying improperly on third-party income tax data without adequate investigation. The inadmissibility of the document relied upon by the department further weakened their case, leading to the dismissal of the demand for service tax, interest, penalty, and late fee.</description>
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    <pubDate>Fri, 06 Sep 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=758164</link>
      <description>The Tribunal set aside the Order-in-Original, allowing the appeal in favor of the appellant. It determined that the Show Cause Notice lacked specificity regarding the nature of services and taxability. The Tribunal found the department failed to meet its burden of proof, relying improperly on third-party income tax data without adequate investigation. The inadmissibility of the document relied upon by the department further weakened their case, leading to the dismissal of the demand for service tax, interest, penalty, and late fee.</description>
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      <pubDate>Fri, 06 Sep 2024 00:00:00 +0530</pubDate>
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