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    <title>2015 (2) TMI 1061 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed, and the impugned order confirming a service tax liability, levying interest, and imposing a penalty under Section 76 was quashed. The appellant was granted entitlement to a refund of any tax remitted, with no costs imposed. The decision emphasized the significance of legal precedents, proper disclosure of material values in service tax matters, and the relevance of tribunal decisions in resolving disputes regarding service tax liabilities, penalties, and entitlement to benefits under specific notifications.</description>
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      <description>The appeal was allowed, and the impugned order confirming a service tax liability, levying interest, and imposing a penalty under Section 76 was quashed. The appellant was granted entitlement to a refund of any tax remitted, with no costs imposed. The decision emphasized the significance of legal precedents, proper disclosure of material values in service tax matters, and the relevance of tribunal decisions in resolving disputes regarding service tax liabilities, penalties, and entitlement to benefits under specific notifications.</description>
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