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    <title>2012 (8) TMI 21 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad, upheld the Service Tax liability and interest payment by the appellant but canceled the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The Tribunal found that the appellant&#039;s services did not fall under &quot;Business Auxiliary Services,&quot; as per previous decisions, leading to the setting aside of the penalties. The appeal was allowed in part, confirming the Service Tax liability and interest while overturning the penalties, based on the nature of services provided by the appellant.</description>
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    <pubDate>Wed, 30 Nov 2011 00:00:00 +0530</pubDate>
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      <title>2012 (8) TMI 21 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=215335</link>
      <description>The Appellate Tribunal CESTAT, Ahmedabad, upheld the Service Tax liability and interest payment by the appellant but canceled the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The Tribunal found that the appellant&#039;s services did not fall under &quot;Business Auxiliary Services,&quot; as per previous decisions, leading to the setting aside of the penalties. The appeal was allowed in part, confirming the Service Tax liability and interest while overturning the penalties, based on the nature of services provided by the appellant.</description>
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      <pubDate>Wed, 30 Nov 2011 00:00:00 +0530</pubDate>
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