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    <title>2015 (2) TMI 660 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that services provided by a cooperative society for ex-servicemen were taxable under the relevant sections of the Finance Act, 1994. However, the demand for service tax for an earlier period was considered time-barred due to the appellant&#039;s bonafide belief that their services were not taxable. The Tribunal also waived penalties under Sections 76, 77, and 78 of the Finance Act, 1994, citing the appellant&#039;s bonafide belief and absence of malafide intent in non-payment of service tax.</description>
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    <pubDate>Thu, 08 May 2014 00:00:00 +0530</pubDate>
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      <title>2015 (2) TMI 660 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=256660</link>
      <description>The Tribunal held that services provided by a cooperative society for ex-servicemen were taxable under the relevant sections of the Finance Act, 1994. However, the demand for service tax for an earlier period was considered time-barred due to the appellant&#039;s bonafide belief that their services were not taxable. The Tribunal also waived penalties under Sections 76, 77, and 78 of the Finance Act, 1994, citing the appellant&#039;s bonafide belief and absence of malafide intent in non-payment of service tax.</description>
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      <pubDate>Thu, 08 May 2014 00:00:00 +0530</pubDate>
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