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    <title>2016 (2) TMI 728 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal of a Chartered Accountant Firm against an Order-in-Appeal regarding the taxability of services provided. The firm demonstrated compliance with the threshold exemption limit for service tax, as no receipts were recorded in the relevant financial year. Consequently, the penalties imposed under Sections 76, 77, and 78 were set aside due to the nullification of the impugned order, granting the firm consequential benefits in line with the law.</description>
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      <description>The Tribunal allowed the appeal of a Chartered Accountant Firm against an Order-in-Appeal regarding the taxability of services provided. The firm demonstrated compliance with the threshold exemption limit for service tax, as no receipts were recorded in the relevant financial year. Consequently, the penalties imposed under Sections 76, 77, and 78 were set aside due to the nullification of the impugned order, granting the firm consequential benefits in line with the law.</description>
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