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    <title>2013 (7) TMI 236 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Service Tax demand against the appellant for work on Mithi River, considering it fell within the definition of taxable service. The classification of Mithi River as a river, not a nalla, was affirmed based on evidence. Penalties under Sections 77 and 78 were addressed, with the latter being set aside due to lack of intent to evade payment. The appellant was given the opportunity to substantiate their claim for CENVAT Credit.</description>
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      <title>2013 (7) TMI 236 - CESTAT MUMBAI</title>
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      <description>The Tribunal upheld the Service Tax demand against the appellant for work on Mithi River, considering it fell within the definition of taxable service. The classification of Mithi River as a river, not a nalla, was affirmed based on evidence. Penalties under Sections 77 and 78 were addressed, with the latter being set aside due to lack of intent to evade payment. The appellant was given the opportunity to substantiate their claim for CENVAT Credit.</description>
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      <pubDate>Tue, 16 Apr 2013 00:00:00 +0530</pubDate>
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