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    <title>2018 (5) TMI 824 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partly allowed the appeal challenging a Service Tax demand confirmation of Rs. 94,00,365 with interest and penalty. It found that part of the demand was time-barred due to lack of proof of suppression or fraud by the Department, while the rest was deemed payable within the normal limitation period. The Tribunal also waived penalties under sections 76 and 78 based on the appellant&#039;s genuine belief in non-liability for Service Tax payment, invoking Section 80 of the Act.</description>
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      <title>2018 (5) TMI 824 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=360260</link>
      <description>The Tribunal partly allowed the appeal challenging a Service Tax demand confirmation of Rs. 94,00,365 with interest and penalty. It found that part of the demand was time-barred due to lack of proof of suppression or fraud by the Department, while the rest was deemed payable within the normal limitation period. The Tribunal also waived penalties under sections 76 and 78 based on the appellant&#039;s genuine belief in non-liability for Service Tax payment, invoking Section 80 of the Act.</description>
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      <pubDate>Tue, 20 Mar 2018 00:00:00 +0530</pubDate>
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