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    <title>2015 (8) TMI 448 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal on the Rs. 92,998 service tax demand under Real Estate Agent Service for the period 2001-2005. It upheld penalties under Sections 77 and 78, with the option for a reduced penalty under Section 78 if paid within 30 days. The Tribunal emphasized the necessity of proper conditions for such options, ensuring compliance with legal precedents and fair application of penalties.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal on the Rs. 92,998 service tax demand under Real Estate Agent Service for the period 2001-2005. It upheld penalties under Sections 77 and 78, with the option for a reduced penalty under Section 78 if paid within 30 days. The Tribunal emphasized the necessity of proper conditions for such options, ensuring compliance with legal precedents and fair application of penalties.</description>
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