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    <title>2014 (1) TMI 410 - CESTAT MUMBAI</title>
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    <description>The activity was held to fall within the statutory definition of consulting engineer service, following binding precedent on the same facts, so the service tax demand and interest were sustained. On penalties under sections 76, 77 and 78, the assessee, a Government undertaking, established reasonable cause by showing bona fide belief that the activities were statutory functions, and the protection under section 80 was applied. The penalty component was therefore deleted.</description>
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      <description>The activity was held to fall within the statutory definition of consulting engineer service, following binding precedent on the same facts, so the service tax demand and interest were sustained. On penalties under sections 76, 77 and 78, the assessee, a Government undertaking, established reasonable cause by showing bona fide belief that the activities were statutory functions, and the protection under section 80 was applied. The penalty component was therefore deleted.</description>
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