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    <title>2016 (10) TMI 878 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partly allowed the appeal, upholding the tax liability for the shot hole drilling activity under &quot;survey and exploration service.&quot; The demand for service tax was restricted to the normal period, setting aside the penalty under Section 78. However, the penalty under Section 76 for delayed payment was sustained. The judgment was pronounced on 05/10/2016.</description>
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      <description>The Tribunal partly allowed the appeal, upholding the tax liability for the shot hole drilling activity under &quot;survey and exploration service.&quot; The demand for service tax was restricted to the normal period, setting aside the penalty under Section 78. However, the penalty under Section 76 for delayed payment was sustained. The judgment was pronounced on 05/10/2016.</description>
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