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    <title>2019 (5) TMI 914 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the demand for &#039;Commercial Training or Coaching Services&#039; from 01.07.2003 to 10.09.2004 with interest and penalties under Section 78. The demands for &#039;Management Consultancy Services&#039;, &#039;Intellectual Property Rights Services&#039;, and &#039;Management, Maintenance or Repair Services&#039; were remanded for reconsideration. The disallowance of CENVAT credit was set aside. Penalties for late filing of returns under Section 77 and late payments under Section 76 for the period 10.09.2004 to 31.03.2009 were upheld. The impugned order was modified accordingly, and the appeal was partly allowed.</description>
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    <pubDate>Wed, 24 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 914 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=380186</link>
      <description>The Tribunal upheld the demand for &#039;Commercial Training or Coaching Services&#039; from 01.07.2003 to 10.09.2004 with interest and penalties under Section 78. The demands for &#039;Management Consultancy Services&#039;, &#039;Intellectual Property Rights Services&#039;, and &#039;Management, Maintenance or Repair Services&#039; were remanded for reconsideration. The disallowance of CENVAT credit was set aside. Penalties for late filing of returns under Section 77 and late payments under Section 76 for the period 10.09.2004 to 31.03.2009 were upheld. The impugned order was modified accordingly, and the appeal was partly allowed.</description>
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      <pubDate>Wed, 24 Oct 2018 00:00:00 +0530</pubDate>
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