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    <title>2007 (5) TMI 72 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) order imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994 on the appellant, a franchisee of a service tax provider. The appellant&#039;s plea of lack of awareness of the service tax liability was rejected, with the Commissioner citing government awareness campaigns. Despite no representation during the appeal, the Tribunal affirmed the penalties, emphasizing compliance with tax regulations and the obligation to pay penalties even if duty is deposited before a show cause notice is issued.</description>
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    <pubDate>Thu, 17 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 72 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=1849</link>
      <description>The Tribunal upheld the Commissioner (Appeals) order imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1994 on the appellant, a franchisee of a service tax provider. The appellant&#039;s plea of lack of awareness of the service tax liability was rejected, with the Commissioner citing government awareness campaigns. Despite no representation during the appeal, the Tribunal affirmed the penalties, emphasizing compliance with tax regulations and the obligation to pay penalties even if duty is deposited before a show cause notice is issued.</description>
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      <pubDate>Thu, 17 May 2007 00:00:00 +0530</pubDate>
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