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    <title>2025 (6) TMI 1268 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against service tax demand of Rs. 29,18,276/- plus penalties and interest. The appellant, an online information service provider, had paid Rs. 23,44,311/- and sought to settle the balance Rs. 5,73,965/- under SVLDRS. The Department erroneously issued show-cause notice under a newly generated temporary registration number (AADC12658LD0001) instead of appellant&#039;s original service tax registration (AADC12658ASD0001), demanding the entire amount. The Tribunal found the show-cause notice procedurally improper due to incorrect registration number usage and held that the entire demand was unjustified given appellant&#039;s partial payments and voluntary disclosure under SVLDRS.</description>
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    <pubDate>Thu, 05 Jun 2025 00:00:00 +0530</pubDate>
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      <title>2025 (6) TMI 1268 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=773155</link>
      <description>The Tribunal allowed the appellant&#039;s appeal against service tax demand of Rs. 29,18,276/- plus penalties and interest. The appellant, an online information service provider, had paid Rs. 23,44,311/- and sought to settle the balance Rs. 5,73,965/- under SVLDRS. The Department erroneously issued show-cause notice under a newly generated temporary registration number (AADC12658LD0001) instead of appellant&#039;s original service tax registration (AADC12658ASD0001), demanding the entire amount. The Tribunal found the show-cause notice procedurally improper due to incorrect registration number usage and held that the entire demand was unjustified given appellant&#039;s partial payments and voluntary disclosure under SVLDRS.</description>
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      <pubDate>Thu, 05 Jun 2025 00:00:00 +0530</pubDate>
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