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    <title>2013 (3) TMI 252 - CESTAT NEW DELHI</title>
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    <description>The Tribunal confirmed the Service Tax demand of Rs.3,77,09,729 on a Govt. undertaking for maintenance services to the Ministry of Defence but set aside the penalties. Despite the Appellants&#039; depositing the demand amount, penalties were disputed based on correspondence seeking exemption, which was rejected by the Ministry of Finance. The Tribunal ruled in favor of the Appellants, citing their efforts to resolve the issue with no intent to evade duty, exempting them from penalties under section 80 of the Finance Act, 1994.</description>
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      <link>https://www.taxtmi.com/caselaws?id=221486</link>
      <description>The Tribunal confirmed the Service Tax demand of Rs.3,77,09,729 on a Govt. undertaking for maintenance services to the Ministry of Defence but set aside the penalties. Despite the Appellants&#039; depositing the demand amount, penalties were disputed based on correspondence seeking exemption, which was rejected by the Ministry of Finance. The Tribunal ruled in favor of the Appellants, citing their efforts to resolve the issue with no intent to evade duty, exempting them from penalties under section 80 of the Finance Act, 1994.</description>
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