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    <title>2015 (11) TMI 783 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal in part, setting aside the penalties imposed on the appellant under sections 76, 77 &amp;amp; 78. The Tribunal upheld the invocation of the extended period for demand of interest, finding the appellant&#039;s non-compliance with registration and filing requirements justified. The Tribunal held that the issue of payment of service tax on merits could not be entertained as it was not raised before the first appellate authority. The demand of interest was deemed payable within a reasonable period.</description>
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      <title>2015 (11) TMI 783 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=267974</link>
      <description>The Tribunal allowed the appeal in part, setting aside the penalties imposed on the appellant under sections 76, 77 &amp;amp; 78. The Tribunal upheld the invocation of the extended period for demand of interest, finding the appellant&#039;s non-compliance with registration and filing requirements justified. The Tribunal held that the issue of payment of service tax on merits could not be entertained as it was not raised before the first appellate authority. The demand of interest was deemed payable within a reasonable period.</description>
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      <pubDate>Fri, 21 Aug 2015 00:00:00 +0530</pubDate>
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