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    <title>2019 (5) TMI 467 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD partially allowed the appeal in a case concerning the taxability of broadcasting and cable operator services. Despite the appellant&#039;s non-appearance, the Tribunal upheld the penalty under Section 78 but set aside the penalty under Section 76, citing legal precedents that penalties under these sections cannot be imposed simultaneously. The appellant had paid the tax and interest, with the appeal focusing solely on the waiver of penalties under Sections 76 and 78.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD partially allowed the appeal in a case concerning the taxability of broadcasting and cable operator services. Despite the appellant&#039;s non-appearance, the Tribunal upheld the penalty under Section 78 but set aside the penalty under Section 76, citing legal precedents that penalties under these sections cannot be imposed simultaneously. The appellant had paid the tax and interest, with the appeal focusing solely on the waiver of penalties under Sections 76 and 78.</description>
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      <pubDate>Fri, 01 Mar 2019 00:00:00 +0530</pubDate>
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