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    <title>2015 (11) TMI 469 - CESTAT MUMBAI</title>
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    <description>The case involved M/s. Jain Enterprises providing excavation work to M/s. Murli Industries Limited, classified under taxable services. The appellant believed their services were non-taxable as they fell under &quot;supply of tangible goods.&quot; The Tribunal found the appellant&#039;s belief reasonable based on the work order details, waiving penalties under Section 80 but upholding the service tax demand and interest. Despite the Revenue&#039;s argument that the services were taxable, the Tribunal granted the waiver due to the appellant&#039;s bonafide belief, acknowledging their payment of the service tax liability and interest.</description>
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      <title>2015 (11) TMI 469 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=267660</link>
      <description>The case involved M/s. Jain Enterprises providing excavation work to M/s. Murli Industries Limited, classified under taxable services. The appellant believed their services were non-taxable as they fell under &quot;supply of tangible goods.&quot; The Tribunal found the appellant&#039;s belief reasonable based on the work order details, waiving penalties under Section 80 but upholding the service tax demand and interest. Despite the Revenue&#039;s argument that the services were taxable, the Tribunal granted the waiver due to the appellant&#039;s bonafide belief, acknowledging their payment of the service tax liability and interest.</description>
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