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    <title>2017 (1) TMI 977 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the service tax liability and interest for &quot;Management, Maintenance, and Repair Services&quot; for the period 16.06.2005 to 30.09.2007 as the appellant agreed to discharge the liability. For &quot;Erection, Commissioning, and Installation Services,&quot; the Tribunal found the appellant&#039;s activities fell under this category, upholding the service tax liability and interest. Penalties under Sections 76, 77, and 78 were set aside due to the appellant&#039;s genuine belief and rectification of non-payment. The judgment was pronounced on 29/12/16 by the Tribunal.</description>
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      <description>The Tribunal upheld the service tax liability and interest for &quot;Management, Maintenance, and Repair Services&quot; for the period 16.06.2005 to 30.09.2007 as the appellant agreed to discharge the liability. For &quot;Erection, Commissioning, and Installation Services,&quot; the Tribunal found the appellant&#039;s activities fell under this category, upholding the service tax liability and interest. Penalties under Sections 76, 77, and 78 were set aside due to the appellant&#039;s genuine belief and rectification of non-payment. The judgment was pronounced on 29/12/16 by the Tribunal.</description>
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