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    <title>2010 (6) TMI 435 - CESTAT, MUMBAI</title>
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    <description>Where service tax was not separately charged in the invoices for rent-a-cab services, the demand had to be computed on a cum-duty basis, reducing the confirmed tax liability accordingly. Because the service tax liability itself was disputed and the applicable liability was doubtful, penalties under sections 76, 77 and 78 of the Finance Act, 1994 were held unwarranted. The appeal thus resulted in reduction of the tax demand and deletion of penalties with consequential relief.</description>
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      <description>Where service tax was not separately charged in the invoices for rent-a-cab services, the demand had to be computed on a cum-duty basis, reducing the confirmed tax liability accordingly. Because the service tax liability itself was disputed and the applicable liability was doubtful, penalties under sections 76, 77 and 78 of the Finance Act, 1994 were held unwarranted. The appeal thus resulted in reduction of the tax demand and deletion of penalties with consequential relief.</description>
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