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    <title>2015 (10) TMI 2002 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the appellant was liable to pay service tax on transportation expenses as per Service Tax Rules. The extended period for demanding service tax was upheld due to the appellant&#039;s failure to establish a bona fide belief. While penalties were dropped under Section 80, the demand for service tax, interest, and late fee was maintained.</description>
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      <description>The Tribunal held that the appellant was liable to pay service tax on transportation expenses as per Service Tax Rules. The extended period for demanding service tax was upheld due to the appellant&#039;s failure to establish a bona fide belief. While penalties were dropped under Section 80, the demand for service tax, interest, and late fee was maintained.</description>
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