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    <title>2014 (7) TMI 744 - CESTAT NEW DELHI</title>
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    <description>The appeal was successful as the court quashed the service tax order confirming liability under Section 73A(4) of the Finance Act, 1994, along with interest and penalties. The court found that the liability to remit service tax collected under Section 73A(2) was not established due to the lack of evidence that the appellant had collected the service tax amount. The judgment allowed the appeal with no costs incurred.</description>
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    <pubDate>Tue, 20 May 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=249708</link>
      <description>The appeal was successful as the court quashed the service tax order confirming liability under Section 73A(4) of the Finance Act, 1994, along with interest and penalties. The court found that the liability to remit service tax collected under Section 73A(2) was not established due to the lack of evidence that the appellant had collected the service tax amount. The judgment allowed the appeal with no costs incurred.</description>
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      <pubDate>Tue, 20 May 2014 00:00:00 +0530</pubDate>
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