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    <title>2006 (1) TMI 613 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the order-in-appeal setting aside penalties imposed on the respondents for failure to register for Service Tax and file returns. The Commissioner (Appeals) waived the penalties due to a genuine interpretational dilemma faced by the respondents regarding the classification of their services under the law. The Tribunal found no justification for imposing penalties and dismissed the Revenue&#039;s appeal challenging the waiver. The decision was based on the classification issue, and the appeal was disposed of accordingly.</description>
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    <pubDate>Wed, 18 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 613 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=175909</link>
      <description>The Tribunal upheld the order-in-appeal setting aside penalties imposed on the respondents for failure to register for Service Tax and file returns. The Commissioner (Appeals) waived the penalties due to a genuine interpretational dilemma faced by the respondents regarding the classification of their services under the law. The Tribunal found no justification for imposing penalties and dismissed the Revenue&#039;s appeal challenging the waiver. The decision was based on the classification issue, and the appeal was disposed of accordingly.</description>
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      <pubDate>Wed, 18 Jan 2006 00:00:00 +0530</pubDate>
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