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    <title>2006 (7) TMI 20 - Appellate Tribunal, New Delhi</title>
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    <description>The appeal was allowed, setting aside the penalty imposed on the appellant for transferring service tax to the Department of Telecommunication based on directions from their head office. The Commissioner (Appeal) upheld the interest collection under Section 75 of the Finance Act due to confusion in service tax payment procedures. The judgment clarified the confusion between the parties, holding the appellant liable for interest payment but relieving them of the penalty under Section 76 for reasonable cause.</description>
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    <pubDate>Wed, 12 Jul 2006 00:00:00 +0530</pubDate>
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      <title>2006 (7) TMI 20 - Appellate Tribunal, New Delhi</title>
      <link>https://www.taxtmi.com/caselaws?id=663</link>
      <description>The appeal was allowed, setting aside the penalty imposed on the appellant for transferring service tax to the Department of Telecommunication based on directions from their head office. The Commissioner (Appeal) upheld the interest collection under Section 75 of the Finance Act due to confusion in service tax payment procedures. The judgment clarified the confusion between the parties, holding the appellant liable for interest payment but relieving them of the penalty under Section 76 for reasonable cause.</description>
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      <pubDate>Wed, 12 Jul 2006 00:00:00 +0530</pubDate>
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