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    <title>NON CO-OPERATION WITH AUTHORITIES FOR THE PURPOSE OF AUDIT</title>
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    <description>Whether a taxable person co-operated with audit by furnishing documents called for under the service tax audit framework is examined; the appellant submitted the requested profile after reminder and the department acknowledged receipt, the audit proceeded and report was issued. The Tribunal treated the acknowledged submission and completion of the audit as evidentiary indicators of cooperation and concluded there was no sustainable basis for imposing the penalty for non-submission under the applicable penalty provision and service tax rule.</description>
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      <description>Whether a taxable person co-operated with audit by furnishing documents called for under the service tax audit framework is examined; the appellant submitted the requested profile after reminder and the department acknowledged receipt, the audit proceeded and report was issued. The Tribunal treated the acknowledged submission and completion of the audit as evidentiary indicators of cooperation and concluded there was no sustainable basis for imposing the penalty for non-submission under the applicable penalty provision and service tax rule.</description>
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