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    <title>2009 (10) TMI 200 - CESTAT, NEW DELHI</title>
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    <description>Service tax demand and interest were sustained because the levy had come into force from 16-8-2002 and the dispute concerned taxability and valuation during the relevant period. Penalty was waived, as the matter arose at the infancy stage of the service tax law and the circumstances justified relief. The outcome left the tax demand and interest confirmed, while only the penalty was deleted.</description>
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      <title>2009 (10) TMI 200 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=76064</link>
      <description>Service tax demand and interest were sustained because the levy had come into force from 16-8-2002 and the dispute concerned taxability and valuation during the relevant period. Penalty was waived, as the matter arose at the infancy stage of the service tax law and the circumstances justified relief. The outcome left the tax demand and interest confirmed, while only the penalty was deleted.</description>
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