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    <title>2013 (10) TMI 95 - ALLAHABAD HIGH COURT</title>
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    <description>The Allahabad High Court dismissed the appeal challenging a service tax demand and penalty imposition on an individual cab owner providing services to public sector undertakings. The Court upheld the order of the Commissioner (Appeals), emphasizing that ignorance of the law was not a reasonable cause for waiving penalties under the Finance Act, 1994. However, the absence of mala fide intention in the tax deposit delay led to the dismissal of the appeal, as the Court found no substantial question of law arising for decision.</description>
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    <pubDate>Thu, 15 Mar 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=237640</link>
      <description>The Allahabad High Court dismissed the appeal challenging a service tax demand and penalty imposition on an individual cab owner providing services to public sector undertakings. The Court upheld the order of the Commissioner (Appeals), emphasizing that ignorance of the law was not a reasonable cause for waiving penalties under the Finance Act, 1994. However, the absence of mala fide intention in the tax deposit delay led to the dismissal of the appeal, as the Court found no substantial question of law arising for decision.</description>
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      <pubDate>Thu, 15 Mar 2012 00:00:00 +0530</pubDate>
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