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    <description>The Tribunal upheld the tax liabilities for &#039;erection, commissioning and installation service&#039;, &#039;business auxiliary services&#039;, and &#039;GTA services&#039;. The penalty imposed on the appellant was revoked due to a genuine misunderstanding of the provisions under section 80 of the Finance Act, 1994.</description>
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      <description>The Tribunal upheld the tax liabilities for &#039;erection, commissioning and installation service&#039;, &#039;business auxiliary services&#039;, and &#039;GTA services&#039;. The penalty imposed on the appellant was revoked due to a genuine misunderstanding of the provisions under section 80 of the Finance Act, 1994.</description>
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