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    SEZ Units Can Claim Service Tax Refunds Without Pre-Approved Service List; Boosting Business Operations Flexibility.
    VCES Benefit Granted Despite Late Payment Due to Technical Issue with CBEC's Online System.
    Extended Limitation Period Justified for Academy's Nil Return and Registration Cancellation: Lacks Bona Fide Intent.
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    Appellant's Voluntary Tax Payment Makes Section 78 Penalty Unjust Due to Lack of Suppression Evidence.
    Appellants Penalized 50% Under Finance Act Section 78 for Failing to Remit Collected Service Tax.
    Builder Not Liable for Service Tax on Sale of Undivided Share of Land in Construction Services.
    Refund of Service Tax for Ministry of Defence Approved, But Interest on Delayed Payment Refund Denied.
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Acts Income Tax