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    <title>2017 (1) TMI 164 - CESTAT HYDERABAD</title>
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    <description>The Tribunal upheld the tax liability on services provided by organizing exhibitions and advertising post 01-05-2006 but set aside the penalty under Section 78 of the Finance Act, 1994. The lack of evidence of willful intention to evade tax payment, coupled with the composition of the respondent&#039;s Managing Committee, led to the dismissal of the department&#039;s appeal. The Tribunal found no fault with the Commissioner (Appeals) decision and confirmed the setting aside of the penalty under Section 78.</description>
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      <description>The Tribunal upheld the tax liability on services provided by organizing exhibitions and advertising post 01-05-2006 but set aside the penalty under Section 78 of the Finance Act, 1994. The lack of evidence of willful intention to evade tax payment, coupled with the composition of the respondent&#039;s Managing Committee, led to the dismissal of the department&#039;s appeal. The Tribunal found no fault with the Commissioner (Appeals) decision and confirmed the setting aside of the penalty under Section 78.</description>
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