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    <title>2024 (11) TMI 402 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, confirming the demand for the normal period while setting aside the demand for the extended period, as the latter was deemed inapplicable prior to April 25, 2011. The Tribunal upheld the Order-in-Appeal, reducing the service tax liability to Rs. 46,58,132 and did not impose any penalty, recognizing the appellant&#039;s bona fide belief and lack of suppression.</description>
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      <link>https://www.taxtmi.com/caselaws?id=761416</link>
      <description>The Tribunal partially allowed the appeal, confirming the demand for the normal period while setting aside the demand for the extended period, as the latter was deemed inapplicable prior to April 25, 2011. The Tribunal upheld the Order-in-Appeal, reducing the service tax liability to Rs. 46,58,132 and did not impose any penalty, recognizing the appellant&#039;s bona fide belief and lack of suppression.</description>
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