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    <title>2013 (4) TMI 627 - CESTAT AHMEDABAD</title>
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    <description>The court upheld the demand for service tax and interest but set aside penalties under Sections 76 and 78 due to confusion surrounding service tax liabilities for Manpower Supply services post its introduction in 2005. The judge invoked Section 80 of the Finance Act, 1994, considering the appellant&#039;s remote location and lack of clarity from local authorities, providing relief by overturning the imposed penalties.</description>
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    <pubDate>Fri, 08 Mar 2013 00:00:00 +0530</pubDate>
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      <title>2013 (4) TMI 627 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=233363</link>
      <description>The court upheld the demand for service tax and interest but set aside penalties under Sections 76 and 78 due to confusion surrounding service tax liabilities for Manpower Supply services post its introduction in 2005. The judge invoked Section 80 of the Finance Act, 1994, considering the appellant&#039;s remote location and lack of clarity from local authorities, providing relief by overturning the imposed penalties.</description>
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      <pubDate>Fri, 08 Mar 2013 00:00:00 +0530</pubDate>
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