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    <title>2018 (5) TMI 786 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside penalties imposed under Sections 76 and 78 of the Finance Act, 1944 on a manpower recruitment agency for service tax liability during a period of changing service definitions. Despite confirming the demand and interest, the Tribunal ruled in favor of the appellant, citing timely tax payments and lack of mala fide intent. The decision was influenced by a similar case precedent and the evolving service definitions, ultimately leading to the disposal of the appeal with penalties overturned.</description>
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      <description>The Tribunal set aside penalties imposed under Sections 76 and 78 of the Finance Act, 1944 on a manpower recruitment agency for service tax liability during a period of changing service definitions. Despite confirming the demand and interest, the Tribunal ruled in favor of the appellant, citing timely tax payments and lack of mala fide intent. The decision was influenced by a similar case precedent and the evolving service definitions, ultimately leading to the disposal of the appeal with penalties overturned.</description>
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