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    <title>2019 (1) TMI 503 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, finding that the services provided by the appellants were composite contracts involving both services and transfer of property in goods. The demands for the period before 01.06.2007 were deemed unsustainable, leading to the penalties imposed under Section 78 of the Finance Act, 1994, being not sustainable as well. The impugned order was set aside, and the appellants were granted consequential relief.</description>
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      <description>The Tribunal allowed the appeal, finding that the services provided by the appellants were composite contracts involving both services and transfer of property in goods. The demands for the period before 01.06.2007 were deemed unsustainable, leading to the penalties imposed under Section 78 of the Finance Act, 1994, being not sustainable as well. The impugned order was set aside, and the appellants were granted consequential relief.</description>
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