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    <title>2013 (2) TMI 102 - CESTAT BANGALORE</title>
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    <description>The Tribunal confirmed the appellant&#039;s liability to pay service tax under the Business Auxiliary Service (BAS) for the period from 1.7.2003 to 31.12.2004. Penalties under Sections 76 to 78 of the Finance Act, 1994 were upheld due to the suppression of material facts by the appellant. However, the appellant was granted exoneration from penal liability under Section 80 of the Act. The demand for service tax and education cess with interest was sustained, while penalties were set aside in part.</description>
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    <pubDate>Thu, 19 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 102 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=220692</link>
      <description>The Tribunal confirmed the appellant&#039;s liability to pay service tax under the Business Auxiliary Service (BAS) for the period from 1.7.2003 to 31.12.2004. Penalties under Sections 76 to 78 of the Finance Act, 1994 were upheld due to the suppression of material facts by the appellant. However, the appellant was granted exoneration from penal liability under Section 80 of the Act. The demand for service tax and education cess with interest was sustained, while penalties were set aside in part.</description>
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      <pubDate>Thu, 19 Jul 2012 00:00:00 +0530</pubDate>
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