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    <title>2018 (8) TMI 1467 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, a dealer in two-wheeler automobiles, regarding the applicability of Service Tax on commission received from financial institutions. The appellant voluntarily paid the tax with interest, despite not collecting it from customers, and claimed relief under Section 80 due to lack of awareness of tax provisions. The Tribunal found no intention to evade tax, dropping the remaining penalty amount based on the appellant&#039;s compliance with tax payment and reducing the penalty imposed by the Lower Authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365995</link>
      <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, a dealer in two-wheeler automobiles, regarding the applicability of Service Tax on commission received from financial institutions. The appellant voluntarily paid the tax with interest, despite not collecting it from customers, and claimed relief under Section 80 due to lack of awareness of tax provisions. The Tribunal found no intention to evade tax, dropping the remaining penalty amount based on the appellant&#039;s compliance with tax payment and reducing the penalty imposed by the Lower Authority.</description>
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      <pubDate>Mon, 20 Aug 2018 00:00:00 +0530</pubDate>
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