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    <title>2007 (5) TMI 145 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) order confirming Service Tax demands and penalties, emphasizing the statutory liability imposed on service receivers by Rule 2(d)(iv) regardless of subsequent notifications. Despite conflicting views, the Tribunal directed the applicant to make specific deposits within a timeframe, highlighting the importance of compliance with Service Tax regulations. Failure to comply would lead to dismissal of the appeal, underscoring the significance of Rule 2(d)(iv) in determining liability for service receivers. The decision aimed to balance interpretations and ensure adherence to tax laws.</description>
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    <pubDate>Tue, 29 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 145 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=2444</link>
      <description>The Tribunal upheld the Commissioner (Appeals) order confirming Service Tax demands and penalties, emphasizing the statutory liability imposed on service receivers by Rule 2(d)(iv) regardless of subsequent notifications. Despite conflicting views, the Tribunal directed the applicant to make specific deposits within a timeframe, highlighting the importance of compliance with Service Tax regulations. Failure to comply would lead to dismissal of the appeal, underscoring the significance of Rule 2(d)(iv) in determining liability for service receivers. The decision aimed to balance interpretations and ensure adherence to tax laws.</description>
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      <pubDate>Tue, 29 May 2007 00:00:00 +0530</pubDate>
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