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    <title>2007 (12) TMI 141 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi upheld the penalty imposition on appellants offering maintenance and repair services, despite paying Service Tax and interest, as the tax liability was settled post inquiry by the Department. The appeal was dismissed, citing the precedent in Mett Macdonald Ltd. vs CCE, Jaipur.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi upheld the penalty imposition on appellants offering maintenance and repair services, despite paying Service Tax and interest, as the tax liability was settled post inquiry by the Department. The appeal was dismissed, citing the precedent in Mett Macdonald Ltd. vs CCE, Jaipur.</description>
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