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    <title>2019 (7) TMI 1072 - CESTAT MUMBAI</title>
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    <description>The Tribunal partly allowed the revenue&#039;s appeal and remanded the case to the adjudicating authority for further consideration. The liability to penalty for tax short paid before the Show Cause Notice was remanded for reconsideration. The issue of Service Tax on sponsorship services and membership fees paid outside India was also remanded for examination. The eligibility for exemption under Notification 17/2004-ST was upheld, while the imposition of penalties under Sections 76, 77, and 78 was remanded for re-determination.</description>
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      <description>The Tribunal partly allowed the revenue&#039;s appeal and remanded the case to the adjudicating authority for further consideration. The liability to penalty for tax short paid before the Show Cause Notice was remanded for reconsideration. The issue of Service Tax on sponsorship services and membership fees paid outside India was also remanded for examination. The eligibility for exemption under Notification 17/2004-ST was upheld, while the imposition of penalties under Sections 76, 77, and 78 was remanded for re-determination.</description>
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