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    <title>2006 (2) TMI 30 -  Appellate Tribunal, New Delhi</title>
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    <description>The Tribunal partially allowed the appeal, upholding the service tax, interest, and 25% penalty while setting aside penalties under Sections 76 &amp;amp; 75A of the Finance Act, 1994. The decision considered the appellant&#039;s compliance with payment requirements and the benefit of the Board&#039;s amnesty scheme, granting relief to service providers who rectified non-compliance post-adjudication. The Tribunal balanced penalty imposition with the appellant&#039;s efforts to fulfill obligations, resulting in a nuanced outcome.</description>
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      <title>2006 (2) TMI 30 -  Appellate Tribunal, New Delhi</title>
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      <description>The Tribunal partially allowed the appeal, upholding the service tax, interest, and 25% penalty while setting aside penalties under Sections 76 &amp;amp; 75A of the Finance Act, 1994. The decision considered the appellant&#039;s compliance with payment requirements and the benefit of the Board&#039;s amnesty scheme, granting relief to service providers who rectified non-compliance post-adjudication. The Tribunal balanced penalty imposition with the appellant&#039;s efforts to fulfill obligations, resulting in a nuanced outcome.</description>
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      <pubDate>Tue, 14 Feb 2006 00:00:00 +0530</pubDate>
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