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    <title>2011 (5) TMI 227 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal partially allowed Revenue&#039;s appeal, directing the reversal of the appellate order to impose service tax liability on the respondent for clearing and forwarding services. Penalties under sections 78 and 75 were waived due to lack of evidence for intentional evasion, and confusion at the early law implementation stage. Interest under section 75 was confirmed.</description>
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      <description>The Tribunal partially allowed Revenue&#039;s appeal, directing the reversal of the appellate order to impose service tax liability on the respondent for clearing and forwarding services. Penalties under sections 78 and 75 were waived due to lack of evidence for intentional evasion, and confusion at the early law implementation stage. Interest under section 75 was confirmed.</description>
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      <pubDate>Wed, 25 May 2011 00:00:00 +0530</pubDate>
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