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    <title>2017 (1) TMI 876 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT Allahabad upheld the decision of the Commissioner (Appeals) regarding service tax liability and penalties. The Tribunal found that the service tax paid by the appellant was appropriate based on the receipts under the contract, leading to the dismissal of the appeal by the department and the disposal of the stay application. The penalties imposed were considered unjustified due to the lack of specific findings segregating the work executed in the contract for tax liability.</description>
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      <description>The Appellate Tribunal CESTAT Allahabad upheld the decision of the Commissioner (Appeals) regarding service tax liability and penalties. The Tribunal found that the service tax paid by the appellant was appropriate based on the receipts under the contract, leading to the dismissal of the appeal by the department and the disposal of the stay application. The penalties imposed were considered unjustified due to the lack of specific findings segregating the work executed in the contract for tax liability.</description>
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