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    <title>2014 (12) TMI 709 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994 in an appeal concerning the plying of taxis on a kilometre basis under rent-a-cab service. Despite confirming the service tax demand, the Tribunal considered the disputed nature of the activity and legal precedents, ultimately waiving the penalties based on the decision of the Hon&#039;ble Gujarat High Court.</description>
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      <description>The Tribunal set aside the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994 in an appeal concerning the plying of taxis on a kilometre basis under rent-a-cab service. Despite confirming the service tax demand, the Tribunal considered the disputed nature of the activity and legal precedents, ultimately waiving the penalties based on the decision of the Hon&#039;ble Gujarat High Court.</description>
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