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    <title>2017 (3) TMI 1158 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals of the appellants in a case concerning the applicability of service tax to architect services. The appellants, upon direction by the Department, discharged the entire service tax with interest, citing advice from their Chartered Accountant as a reasonable cause for the delay. The Tribunal invoked Section 80 of the Finance Act, 1994, to waive the penalty, emphasizing the bona fide belief of the appellants based on the Chartered Accountant&#039;s opinion. The penalties imposed were set aside, and the appeals were allowed with consequential relief in accordance with the law.</description>
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    <pubDate>Thu, 09 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 1158 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=340655</link>
      <description>The Tribunal allowed the appeals of the appellants in a case concerning the applicability of service tax to architect services. The appellants, upon direction by the Department, discharged the entire service tax with interest, citing advice from their Chartered Accountant as a reasonable cause for the delay. The Tribunal invoked Section 80 of the Finance Act, 1994, to waive the penalty, emphasizing the bona fide belief of the appellants based on the Chartered Accountant&#039;s opinion. The penalties imposed were set aside, and the appeals were allowed with consequential relief in accordance with the law.</description>
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      <pubDate>Thu, 09 Mar 2017 00:00:00 +0530</pubDate>
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