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    <title>2018 (9) TMI 1278 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the service tax demand against the appellant but set aside the penalties, ruling no mala fide intent. An additional demand was confirmed based on ST-3 and balance sheet figures comparison, but lacking evidence, it was set aside along with penalties. The judgment emphasizes the need for evidence to support duty demands, distinguishes between demands and penalties, and highlights the significance of bona fide interpretation issues in tax matters. The Tribunal ensures fair treatment of taxpayers based on legal precedents.</description>
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      <title>2018 (9) TMI 1278 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=367542</link>
      <description>The Tribunal upheld the service tax demand against the appellant but set aside the penalties, ruling no mala fide intent. An additional demand was confirmed based on ST-3 and balance sheet figures comparison, but lacking evidence, it was set aside along with penalties. The judgment emphasizes the need for evidence to support duty demands, distinguishes between demands and penalties, and highlights the significance of bona fide interpretation issues in tax matters. The Tribunal ensures fair treatment of taxpayers based on legal precedents.</description>
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      <pubDate>Thu, 09 Aug 2018 00:00:00 +0530</pubDate>
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