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    <title>2005 (12) TMI 571 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order dropping penalties under Sections 75A, 76, 77, and 78 of the Finance Act, 1994, imposed on a Clearing and Forwarding Agent for non-compliance with service tax regulations. Penalties were upheld or reduced under Sections 75A, 76, and 77, while the penalty under Section 78 was set aside. The Tribunal found that the respondent, despite being a small service provider, should have been aware of their tax liability and thus modified the penalties accordingly.</description>
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      <title>2005 (12) TMI 571 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=184753</link>
      <description>The Tribunal set aside the order dropping penalties under Sections 75A, 76, 77, and 78 of the Finance Act, 1994, imposed on a Clearing and Forwarding Agent for non-compliance with service tax regulations. Penalties were upheld or reduced under Sections 75A, 76, and 77, while the penalty under Section 78 was set aside. The Tribunal found that the respondent, despite being a small service provider, should have been aware of their tax liability and thus modified the penalties accordingly.</description>
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      <pubDate>Tue, 06 Dec 2005 00:00:00 +0530</pubDate>
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