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    <title>2017 (1) TMI 433 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal by M/s Arpanna Automobiles Pvt Ltd against the service tax liability imposed on commission received from various sources. The Tribunal set aside the penalties under sections 77 and 78 of the Finance Act, 1994, invoking section 80 due to doubts on taxability. The appeal was allowed, and the penalties were overturned, with the judgment pronounced on 09/12/2016.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal by M/s Arpanna Automobiles Pvt Ltd against the service tax liability imposed on commission received from various sources. The Tribunal set aside the penalties under sections 77 and 78 of the Finance Act, 1994, invoking section 80 due to doubts on taxability. The appeal was allowed, and the penalties were overturned, with the judgment pronounced on 09/12/2016.</description>
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