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    <title>2013 (10) TMI 1378 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals filed by the appellants against the common order of the Commissioner (Appeals) regarding non-remittance of service tax for Renting of Immovable Property service. The penalty imposed on the appellants was considered void as they had paid the service tax and interest in full in 2011. The Tribunal held that the penal liability under Sections 76 and 78 of the Finance Act, 1994, was unsustainable, and the appeals were allowed without costs being awarded.</description>
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    <pubDate>Thu, 24 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 1378 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=178367</link>
      <description>The Tribunal allowed the appeals filed by the appellants against the common order of the Commissioner (Appeals) regarding non-remittance of service tax for Renting of Immovable Property service. The penalty imposed on the appellants was considered void as they had paid the service tax and interest in full in 2011. The Tribunal held that the penal liability under Sections 76 and 78 of the Finance Act, 1994, was unsustainable, and the appeals were allowed without costs being awarded.</description>
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      <pubDate>Thu, 24 Oct 2013 00:00:00 +0530</pubDate>
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