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    <title>2017 (1) TMI 1135 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning service tax demand confirmation, abatement denial, and penalties imposition. It held that the service tax liability for the period after 01.06.2007 was not legally sustainable, based on Supreme Court precedent. The appellant was entitled to the abatement despite the timing of payment post-investigation, as there was no restriction in the notifications. Penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were set aside, emphasizing the appellant&#039;s right to the abatement and criticizing the denial of benefits as unjustified.</description>
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    <pubDate>Tue, 23 Aug 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 1135 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=338055</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning service tax demand confirmation, abatement denial, and penalties imposition. It held that the service tax liability for the period after 01.06.2007 was not legally sustainable, based on Supreme Court precedent. The appellant was entitled to the abatement despite the timing of payment post-investigation, as there was no restriction in the notifications. Penalties imposed under Sections 77 and 78 of the Finance Act, 1994 were set aside, emphasizing the appellant&#039;s right to the abatement and criticizing the denial of benefits as unjustified.</description>
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      <pubDate>Tue, 23 Aug 2016 00:00:00 +0530</pubDate>
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