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    <title>2017 (3) TMI 938 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, determining tax liability based on specific services provided and restricting the demand to the normal period. Penalties imposed under Sections 77 and 78 of the Act were set aside due to insufficient grounds supporting allegations of fraud or intention to evade tax. The appeal was disposed of in favor of the appellant, upholding the service tax liability for the normal period without penalties.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining tax liability based on specific services provided and restricting the demand to the normal period. Penalties imposed under Sections 77 and 78 of the Act were set aside due to insufficient grounds supporting allegations of fraud or intention to evade tax. The appeal was disposed of in favor of the appellant, upholding the service tax liability for the normal period without penalties.</description>
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