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    <title>2015 (11) TMI 652 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the demand for interest payment but set aside the penalty imposed on the appellant for delayed payment of Service Tax, citing that the original authority lacked jurisdiction to adjudicate the case due to the amount exceeding the specified threshold. The Tribunal emphasized that the penalty amount mentioned in the show cause notice rendered the proceedings invalid based on the amount involved. The appellant was directed to pay the interest in full, following a recent decision by the Bombay High Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267843</link>
      <description>The Tribunal upheld the demand for interest payment but set aside the penalty imposed on the appellant for delayed payment of Service Tax, citing that the original authority lacked jurisdiction to adjudicate the case due to the amount exceeding the specified threshold. The Tribunal emphasized that the penalty amount mentioned in the show cause notice rendered the proceedings invalid based on the amount involved. The appellant was directed to pay the interest in full, following a recent decision by the Bombay High Court.</description>
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      <pubDate>Tue, 17 Mar 2015 00:00:00 +0530</pubDate>
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