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    <title>2004 (3) TMI 6 - CESTAT (MUMBAI)</title>
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    <description>The Tribunal set aside the Commissioner of Central Excise&#039;s order directing payment of service tax on transport charges, including insurance charges, for a specific period. The Tribunal emphasized the necessity of issuing notices under Section 73 of the Finance Act, 1994, and ruled that notices issued under Sections 76 and 77 for interest and penalty were insufficient. Compliance with the Act&#039;s provisions in issuing notices for service tax liabilities was deemed crucial, leading to the appeal&#039;s success in overturning the order for payment of service tax with interest.</description>
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      <link>https://www.taxtmi.com/caselaws?id=208</link>
      <description>The Tribunal set aside the Commissioner of Central Excise&#039;s order directing payment of service tax on transport charges, including insurance charges, for a specific period. The Tribunal emphasized the necessity of issuing notices under Section 73 of the Finance Act, 1994, and ruled that notices issued under Sections 76 and 77 for interest and penalty were insufficient. Compliance with the Act&#039;s provisions in issuing notices for service tax liabilities was deemed crucial, leading to the appeal&#039;s success in overturning the order for payment of service tax with interest.</description>
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      <pubDate>Wed, 17 Mar 2004 00:00:00 +0530</pubDate>
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