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    <title>2011 (4) TMI 484 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994, confirming service tax liability of Rs.34,51,446/- for commercial training services. The appellant, based in Rajasthan, had paid the tax promptly upon notification, citing lack of awareness due to remote location and tax exemption changes. The Tribunal found no malafide intent, ruling in favor of the appellant, setting aside penalties while upholding the tax liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=206298</link>
      <description>The Tribunal set aside penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994, confirming service tax liability of Rs.34,51,446/- for commercial training services. The appellant, based in Rajasthan, had paid the tax promptly upon notification, citing lack of awareness due to remote location and tax exemption changes. The Tribunal found no malafide intent, ruling in favor of the appellant, setting aside penalties while upholding the tax liability.</description>
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      <pubDate>Tue, 19 Apr 2011 00:00:00 +0530</pubDate>
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