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    <title>2017 (5) TMI 1252 - CESTAT  ALLAHABAD</title>
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    <description>The appeal was allowed, granting consequential benefits to the appellant. The Tribunal remanded the matter to the Adjudicating Authority for recalculating the demand under &quot;Support Service of Business or Commerce&quot; from 01/05/2011. The appellant was directed to provide a copy of the order and the calculation of the admitted service tax under infrastructure support service to the relevant authority. Penalties under Sections 77(1)(a), 77(1)(b), and 78 of the Finance Act, 1994, were set aside due to properly documented transactions and a dispute of classification.</description>
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    <pubDate>Wed, 01 Feb 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=343514</link>
      <description>The appeal was allowed, granting consequential benefits to the appellant. The Tribunal remanded the matter to the Adjudicating Authority for recalculating the demand under &quot;Support Service of Business or Commerce&quot; from 01/05/2011. The appellant was directed to provide a copy of the order and the calculation of the admitted service tax under infrastructure support service to the relevant authority. Penalties under Sections 77(1)(a), 77(1)(b), and 78 of the Finance Act, 1994, were set aside due to properly documented transactions and a dispute of classification.</description>
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