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    <title>2015 (12) TMI 1356 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the service tax demand on interest income but upheld it for hire purchase agreements entered on or after 16.08.2002, or before that date with vehicle delivery post-16.08.2002. The case is remanded for demand computation. Penalty under Section 78 applies, with a 25% reduction if paid within 30 days.</description>
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      <description>The Tribunal set aside the service tax demand on interest income but upheld it for hire purchase agreements entered on or after 16.08.2002, or before that date with vehicle delivery post-16.08.2002. The case is remanded for demand computation. Penalty under Section 78 applies, with a 25% reduction if paid within 30 days.</description>
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