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    <title>2019 (6) TMI 273 - CESTAT HYDERABAD</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the demand for service tax for the period 01.07.2003 to 09.04.2004 on commission received by the appellant as Business Auxiliary Services, exempted under notification 13/2003-ST. However, the request to waive penalties under sections 76 and 78 was not granted as the Tribunal did not find sufficient grounds for penalty waiver under section 80 of the Finance Act, 1994. The appeal outcome was pronounced in open court on 04.06.2019.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the demand for service tax for the period 01.07.2003 to 09.04.2004 on commission received by the appellant as Business Auxiliary Services, exempted under notification 13/2003-ST. However, the request to waive penalties under sections 76 and 78 was not granted as the Tribunal did not find sufficient grounds for penalty waiver under section 80 of the Finance Act, 1994. The appeal outcome was pronounced in open court on 04.06.2019.</description>
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