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    <title>2018 (3) TMI 1246 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned order confirming penalties under Sections 76, 77, and 78 of the Finance Act. The Tribunal found that the show cause notices were issued beyond the stipulated time frame, rendering part of the demand time-barred. Consequently, the adjudged demand of Service Tax beyond the limitation period could not be sustained. The Tribunal also concluded that penalties could be waived under Section 80 of the Finance Act. The appeals were disposed of accordingly, with the impugned orders being set aside.</description>
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      <title>2018 (3) TMI 1246 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=357543</link>
      <description>The Tribunal allowed the appeals, setting aside the impugned order confirming penalties under Sections 76, 77, and 78 of the Finance Act. The Tribunal found that the show cause notices were issued beyond the stipulated time frame, rendering part of the demand time-barred. Consequently, the adjudged demand of Service Tax beyond the limitation period could not be sustained. The Tribunal also concluded that penalties could be waived under Section 80 of the Finance Act. The appeals were disposed of accordingly, with the impugned orders being set aside.</description>
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      <pubDate>Thu, 08 Feb 2018 00:00:00 +0530</pubDate>
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