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    <title>2014 (5) TMI 1047 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the Service Tax liability on the appellant for testing charges paid abroad under Section 66A of the Finance Act, 1994. However, the penalties imposed were set aside based on the appellant&#039;s genuine belief that no Service Tax liability arose due to testing being conducted abroad.</description>
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      <description>The Tribunal upheld the Service Tax liability on the appellant for testing charges paid abroad under Section 66A of the Finance Act, 1994. However, the penalties imposed were set aside based on the appellant&#039;s genuine belief that no Service Tax liability arose due to testing being conducted abroad.</description>
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