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    <title>2019 (4) TMI 1688 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant&#039;s failure to file prior intimation before availing the benefit of Notification No. 32/2007 did not constitute a serious violation of service tax law. The impugned order-in-appeal was set aside, and the appellant&#039;s appeal was allowed based on the precedent that compliance with the notification did not necessitate prior permission but only informing the department.</description>
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      <description>The Tribunal held that the appellant&#039;s failure to file prior intimation before availing the benefit of Notification No. 32/2007 did not constitute a serious violation of service tax law. The impugned order-in-appeal was set aside, and the appellant&#039;s appeal was allowed based on the precedent that compliance with the notification did not necessitate prior permission but only informing the department.</description>
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