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    <title>2016 (11) TMI 1290 - CESTAT NEW DELHI</title>
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    <description>The tribunal confirmed the service tax liability for the construction of residential complex services for a specific period but set aside the penalty due to confusion in taxability. For the prior period, the tribunal upheld the demand with interest and imposed a penalty of 10,000 under section 77 of the Finance Act for the appellant&#039;s failure to deposit collected tax, deeming it as an intention to enrich themselves. The appeal was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=335272</link>
      <description>The tribunal confirmed the service tax liability for the construction of residential complex services for a specific period but set aside the penalty due to confusion in taxability. For the prior period, the tribunal upheld the demand with interest and imposed a penalty of 10,000 under section 77 of the Finance Act for the appellant&#039;s failure to deposit collected tax, deeming it as an intention to enrich themselves. The appeal was disposed of accordingly.</description>
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      <pubDate>Wed, 05 Oct 2016 00:00:00 +0530</pubDate>
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