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    <title>2010 (10) TMI 274 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the service tax liability of Rs. 12,97,960/- for the period 7/2004 to 6/2006 but set aside associated penalties. The service tax demand of Rs. 4,94,57,132/- for the period 7/2003 to 3/2006 was dismissed based on the interpretation of Section 66A of the Finance Act, 1994. The subsequent show-cause notice for penalty enhancement was also rejected as legally unsustainable. Both appeals were disposed of accordingly.</description>
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    <pubDate>Thu, 07 Oct 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=203759</link>
      <description>The Tribunal upheld the service tax liability of Rs. 12,97,960/- for the period 7/2004 to 6/2006 but set aside associated penalties. The service tax demand of Rs. 4,94,57,132/- for the period 7/2003 to 3/2006 was dismissed based on the interpretation of Section 66A of the Finance Act, 1994. The subsequent show-cause notice for penalty enhancement was also rejected as legally unsustainable. Both appeals were disposed of accordingly.</description>
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      <pubDate>Thu, 07 Oct 2010 00:00:00 +0530</pubDate>
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