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    <title>2015 (10) TMI 2154 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, rejecting the Revenue&#039;s appeal. The demand for service tax, interest, and penalty was deemed unsustainable based on the interpretation provided by the Hon&#039;ble Bombay High Court regarding the applicability of Section 66A of the Finance Act, 1994. The Tribunal&#039;s decision aligned with the legal principles outlined in the High Court&#039;s judgment, leading to the dismissal of the Revenue&#039;s appeal and acceptance of the assessee&#039;s appeal against the demand and penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266880</link>
      <description>The Tribunal allowed the appeal filed by the assessee, rejecting the Revenue&#039;s appeal. The demand for service tax, interest, and penalty was deemed unsustainable based on the interpretation provided by the Hon&#039;ble Bombay High Court regarding the applicability of Section 66A of the Finance Act, 1994. The Tribunal&#039;s decision aligned with the legal principles outlined in the High Court&#039;s judgment, leading to the dismissal of the Revenue&#039;s appeal and acceptance of the assessee&#039;s appeal against the demand and penalty.</description>
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      <pubDate>Thu, 10 Sep 2015 00:00:00 +0530</pubDate>
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