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    <title>2010 (11) TMI 743 - CESTAT, NEW DELHI</title>
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    <description>The Revenue&#039;s stay application was rejected, leading to the disposal of the appeal regarding the respondent&#039;s tax liability for not paying service tax on job charges. The respondent eventually paid the tax upon audit findings, categorized under Business Auxiliary Service provider. The Commissioner (Appeals) waived penalties due to the lack of applicable law during the material period and confusion. The judgment highlighted mitigating factors, non-leviability of penalties, and legal provisions, ultimately rejecting the Revenue&#039;s appeal based on these grounds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=208867</link>
      <description>The Revenue&#039;s stay application was rejected, leading to the disposal of the appeal regarding the respondent&#039;s tax liability for not paying service tax on job charges. The respondent eventually paid the tax upon audit findings, categorized under Business Auxiliary Service provider. The Commissioner (Appeals) waived penalties due to the lack of applicable law during the material period and confusion. The judgment highlighted mitigating factors, non-leviability of penalties, and legal provisions, ultimately rejecting the Revenue&#039;s appeal based on these grounds.</description>
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      <pubDate>Thu, 04 Nov 2010 00:00:00 +0530</pubDate>
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