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    <title>2017 (9) TMI 164 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld penalties under Section 78 and Section 70 of the Finance Act, along with the demand for service tax and interest, due to the intentional avoidance of paying service tax on transport commission, constituting suppression of fact. The appellant&#039;s argument of no malafide intention and no suppression of fact was rejected, with the Tribunal emphasizing that non-disclosure of transport commission data amounted to suppression of fact. The appeal was disposed of, maintaining the penalties and liabilities as per the adjudication order.</description>
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      <title>2017 (9) TMI 164 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=347407</link>
      <description>The Tribunal upheld penalties under Section 78 and Section 70 of the Finance Act, along with the demand for service tax and interest, due to the intentional avoidance of paying service tax on transport commission, constituting suppression of fact. The appellant&#039;s argument of no malafide intention and no suppression of fact was rejected, with the Tribunal emphasizing that non-disclosure of transport commission data amounted to suppression of fact. The appeal was disposed of, maintaining the penalties and liabilities as per the adjudication order.</description>
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      <pubDate>Thu, 31 Aug 2017 00:00:00 +0530</pubDate>
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