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    <title>2006 (2) TMI 14 - Appellate Tribunal, New Delhi</title>
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    <description>The Appellate Tribunal set aside penalties imposed under Section 76, excess penalty under Section 78 beyond 25%, and the penalty under Section 77 in an appeal against an Order-in-Appeal upholding demand and penalties on appellants engaged in renting cabs. Despite the appellants&#039; failure to file returns, they had paid the confirmed service tax amount, interest, and 25% penalty under Section 78. The Tribunal noted the appellants&#039; registration under service tax provisions and referenced a government amnesty scheme for registration and penalty waiver, ultimately allowing the appeal with specified modifications.</description>
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    <pubDate>Wed, 08 Feb 2006 00:00:00 +0530</pubDate>
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      <title>2006 (2) TMI 14 - Appellate Tribunal, New Delhi</title>
      <link>https://www.taxtmi.com/caselaws?id=419</link>
      <description>The Appellate Tribunal set aside penalties imposed under Section 76, excess penalty under Section 78 beyond 25%, and the penalty under Section 77 in an appeal against an Order-in-Appeal upholding demand and penalties on appellants engaged in renting cabs. Despite the appellants&#039; failure to file returns, they had paid the confirmed service tax amount, interest, and 25% penalty under Section 78. The Tribunal noted the appellants&#039; registration under service tax provisions and referenced a government amnesty scheme for registration and penalty waiver, ultimately allowing the appeal with specified modifications.</description>
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      <pubDate>Wed, 08 Feb 2006 00:00:00 +0530</pubDate>
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