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    <title>2017 (3) TMI 17 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, stating the impugned order&#039;s finding on the eligibility for exemption under Notification No. 13/2010 was not sustainable. The appellant, registered for providing taxable services, was deemed liable for service tax under Section 66A, making all provisions of Chapter V applicable, including exemptions. Regarding the penalty imposed on the service tax payable for the sale of space, the Tribunal found it unjustifiable as the tax had been paid regularly. Consequently, the penalties related to the service were set aside, and the appeal was disposed of accordingly.</description>
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      <title>2017 (3) TMI 17 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=339514</link>
      <description>The Tribunal allowed the appeal, stating the impugned order&#039;s finding on the eligibility for exemption under Notification No. 13/2010 was not sustainable. The appellant, registered for providing taxable services, was deemed liable for service tax under Section 66A, making all provisions of Chapter V applicable, including exemptions. Regarding the penalty imposed on the service tax payable for the sale of space, the Tribunal found it unjustifiable as the tax had been paid regularly. Consequently, the penalties related to the service were set aside, and the appeal was disposed of accordingly.</description>
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      <pubDate>Wed, 04 Jan 2017 00:00:00 +0530</pubDate>
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