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    <title>2012 (9) TMI 703 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal directed the appellant to appropriate the deposited amount towards the undisputed service tax and a penalty of 25% of the service tax demand. It clarified that no penalty would be levied under section 76 but confirmed the penalty under section 77 of the Finance Act, 1994. The Tribunal waived the pre-deposit requirement due to the appeal&#039;s disposition, partially allowing the appeal based on its findings and directions.</description>
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    <pubDate>Wed, 08 Feb 2012 00:00:00 +0530</pubDate>
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      <title>2012 (9) TMI 703 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=216895</link>
      <description>The Tribunal directed the appellant to appropriate the deposited amount towards the undisputed service tax and a penalty of 25% of the service tax demand. It clarified that no penalty would be levied under section 76 but confirmed the penalty under section 77 of the Finance Act, 1994. The Tribunal waived the pre-deposit requirement due to the appeal&#039;s disposition, partially allowing the appeal based on its findings and directions.</description>
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