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    <title>2001 (9) TMI 1 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=64</link>
    <description>The Tribunal reduced the penalty imposed on the appellant for late submission of service tax returns from Rs. 1,05,185 to Rs. 10,000 due to confusion surrounding the levy of service tax on security services. While acknowledging the confusion, the Tribunal emphasized that service tax on security services was chargeable from 16-10-98, ultimately finding that the confusion did not absolve the appellant of their obligation to file timely returns. The reduction in penalty was based on the discretionary nature of penalty imposition and the appellant&#039;s argument of reasonable cause for the delay in submission of returns.</description>
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    <pubDate>Thu, 27 Sep 2001 00:00:00 +0530</pubDate>
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      <title>2001 (9) TMI 1 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=64</link>
      <description>The Tribunal reduced the penalty imposed on the appellant for late submission of service tax returns from Rs. 1,05,185 to Rs. 10,000 due to confusion surrounding the levy of service tax on security services. While acknowledging the confusion, the Tribunal emphasized that service tax on security services was chargeable from 16-10-98, ultimately finding that the confusion did not absolve the appellant of their obligation to file timely returns. The reduction in penalty was based on the discretionary nature of penalty imposition and the appellant&#039;s argument of reasonable cause for the delay in submission of returns.</description>
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      <pubDate>Thu, 27 Sep 2001 00:00:00 +0530</pubDate>
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