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    <title>2014 (12) TMI 87 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld a service tax demand of Rs. 2,12,011/- for Business Exhibition Service, reducing the penalty to 25% due to timely payment. The demand for Club and Association Service was set aside based on precedents cited. Penalties under Sections 78 and 77 were adjusted, aligning with applicable provisions. The appeal was partly allowed, reflecting adjustments in penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=253743</link>
      <description>The Tribunal upheld a service tax demand of Rs. 2,12,011/- for Business Exhibition Service, reducing the penalty to 25% due to timely payment. The demand for Club and Association Service was set aside based on precedents cited. Penalties under Sections 78 and 77 were adjusted, aligning with applicable provisions. The appeal was partly allowed, reflecting adjustments in penalties.</description>
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