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    <title>2018 (7) TMI 1637 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court confirmed a service tax levy of Rs. 1,61,53,949 under the CGST Act, 2017, along with penalties under the Finance Act, 1994. The petitioner challenged the order, leading to directions for timely appeal filing. The Appellate Authority was instructed to consider the appeal, examine the legality of penalties, and address the plea of discrimination within four months. The judgment emphasized a thorough review of penalties and scrutiny of potential discriminatory practices in taxing Cinema Halls.</description>
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      <description>The High Court confirmed a service tax levy of Rs. 1,61,53,949 under the CGST Act, 2017, along with penalties under the Finance Act, 1994. The petitioner challenged the order, leading to directions for timely appeal filing. The Appellate Authority was instructed to consider the appeal, examine the legality of penalties, and address the plea of discrimination within four months. The judgment emphasized a thorough review of penalties and scrutiny of potential discriminatory practices in taxing Cinema Halls.</description>
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