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    <title>2025 (2) TMI 182 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed the appeal regarding service tax recovery on license fees, documentation fees, and computer software expenses. The Tribunal relied on its previous decision in the appellant&#039;s own case (Service Tax Appeal No.70058 of 2019) which favored the assessee. The demand for service tax based on accounting entries was set aside, classification of transactions as Intellectual Property Services was rejected, and invocation of extended period of limitation was deemed inapplicable. The appeal was allowed with all demands quashed.</description>
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      <title>2025 (2) TMI 182 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=765636</link>
      <description>CESTAT Allahabad allowed the appeal regarding service tax recovery on license fees, documentation fees, and computer software expenses. The Tribunal relied on its previous decision in the appellant&#039;s own case (Service Tax Appeal No.70058 of 2019) which favored the assessee. The demand for service tax based on accounting entries was set aside, classification of transactions as Intellectual Property Services was rejected, and invocation of extended period of limitation was deemed inapplicable. The appeal was allowed with all demands quashed.</description>
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      <pubDate>Tue, 04 Feb 2025 00:00:00 +0530</pubDate>
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