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    <title>2018 (2) TMI 236 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeals, confirming the demand of Service Tax with interest and the imposition of penalties under Section 78 of the Finance Act, 1994. It held that the agreement in question constituted permissive use of the trademark &quot;SWASTIK,&quot; subjecting it to Service Tax. The Tribunal rejected arguments regarding VAT payment and non-taxability, upholding the invocation of the extended period for demand and penalties.</description>
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      <description>The Tribunal dismissed the appeals, confirming the demand of Service Tax with interest and the imposition of penalties under Section 78 of the Finance Act, 1994. It held that the agreement in question constituted permissive use of the trademark &quot;SWASTIK,&quot; subjecting it to Service Tax. The Tribunal rejected arguments regarding VAT payment and non-taxability, upholding the invocation of the extended period for demand and penalties.</description>
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