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    <title>2013 (5) TMI 724 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI dealt with appeals from both the revenue and the assessee arising from the same impugned order. The Tribunal confirmed a service tax demand against the assessee for suppressing the value of service tax and non-deposit of collected tax. The penalty under section 78 of the Finance Act, 1994 was dropped. The revenue&#039;s appeal was partially allowed due to a change in law regarding assessable value, while the appellant&#039;s appeal was rejected for depositing tax at a reduced value. Both appeals were disposed of on 14.03.2013.</description>
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    <pubDate>Thu, 14 Mar 2013 00:00:00 +0530</pubDate>
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      <title>2013 (5) TMI 724 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=234139</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI dealt with appeals from both the revenue and the assessee arising from the same impugned order. The Tribunal confirmed a service tax demand against the assessee for suppressing the value of service tax and non-deposit of collected tax. The penalty under section 78 of the Finance Act, 1994 was dropped. The revenue&#039;s appeal was partially allowed due to a change in law regarding assessable value, while the appellant&#039;s appeal was rejected for depositing tax at a reduced value. Both appeals were disposed of on 14.03.2013.</description>
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      <pubDate>Thu, 14 Mar 2013 00:00:00 +0530</pubDate>
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