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    <title>2009 (12) TMI 457 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the demand for service tax and the recovery of interest but set aside the penalties imposed under sections 76 and 77 of the Finance Act. The appellant&#039;s plea for waiver of penalties was accepted due to their prompt payment of tax upon advice from authorities, lack of intention to evade tax, and compliance with registration and filing requirements. The Tribunal considered the appellant&#039;s actions as bona fide, leading to the leniency granted under section 80 of the Finance Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78365</link>
      <description>The Tribunal upheld the demand for service tax and the recovery of interest but set aside the penalties imposed under sections 76 and 77 of the Finance Act. The appellant&#039;s plea for waiver of penalties was accepted due to their prompt payment of tax upon advice from authorities, lack of intention to evade tax, and compliance with registration and filing requirements. The Tribunal considered the appellant&#039;s actions as bona fide, leading to the leniency granted under section 80 of the Finance Act.</description>
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      <pubDate>Thu, 10 Dec 2009 00:00:00 +0530</pubDate>
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