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    <title>2018 (10) TMI 215 - CESTAT MUMBAI</title>
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    <description>The tribunal dismissed both appeals, upholding the rejection of the VCES declaration due to non-compliance with scheme requirements. It affirmed the appropriation of payments towards the correct service tax liability and upheld the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994, citing intentional suppression of taxable services. The tribunal emphasized the necessity of strict compliance with statutory provisions and upheld the penalties imposed by the Commissioner. The decisions were rendered on 28.09.2018.</description>
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      <description>The tribunal dismissed both appeals, upholding the rejection of the VCES declaration due to non-compliance with scheme requirements. It affirmed the appropriation of payments towards the correct service tax liability and upheld the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994, citing intentional suppression of taxable services. The tribunal emphasized the necessity of strict compliance with statutory provisions and upheld the penalties imposed by the Commissioner. The decisions were rendered on 28.09.2018.</description>
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