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    <title>2017 (9) TMI 623 - CESTAT NEW DELHI</title>
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    <description>The Tribunal affirmed the liability of the appellant to pay service tax on the gross value collected for photography and photography studio/agency services. The appellant&#039;s plea citing case laws was found inapplicable, and the penalty under Section 78 was dropped due to the absence of evidence of willful misconduct. The impugned order was modified accordingly, partly allowing the appeal by dropping the penalty while sustaining the demand for service tax along with interest.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347866</link>
      <description>The Tribunal affirmed the liability of the appellant to pay service tax on the gross value collected for photography and photography studio/agency services. The appellant&#039;s plea citing case laws was found inapplicable, and the penalty under Section 78 was dropped due to the absence of evidence of willful misconduct. The impugned order was modified accordingly, partly allowing the appeal by dropping the penalty while sustaining the demand for service tax along with interest.</description>
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