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    <title>2015 (9) TMI 1032 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding liability for service tax on Admission Fees and Annual Subscription Charges, finding that the appellant promptly paid the tax and interest upon notification, had a reasonable basis for not initially paying, and demonstrated compliance. The penalties were waived under Section 80 of the Finance Act, 1994, due to the absence of explicit inclusion of the charges in the relevant definition of &#039;Commodity Exchange Services.&#039;</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding liability for service tax on Admission Fees and Annual Subscription Charges, finding that the appellant promptly paid the tax and interest upon notification, had a reasonable basis for not initially paying, and demonstrated compliance. The penalties were waived under Section 80 of the Finance Act, 1994, due to the absence of explicit inclusion of the charges in the relevant definition of &#039;Commodity Exchange Services.&#039;</description>
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