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    <title>2017 (11) TMI 344 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the impugned order disallowing service tax exemption on subsequent vouchers due to consolidated transactions exceeding the exemption limit. Additionally, the Tribunal sustained the penalty cancellation under Section 76 of the Finance Act, 1994, based on the interpretation of the notification and applicable penalty provisions. Both cross appeals were dismissed, affirming the decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350465</link>
      <description>The Tribunal upheld the impugned order disallowing service tax exemption on subsequent vouchers due to consolidated transactions exceeding the exemption limit. Additionally, the Tribunal sustained the penalty cancellation under Section 76 of the Finance Act, 1994, based on the interpretation of the notification and applicable penalty provisions. Both cross appeals were dismissed, affirming the decision.</description>
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