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    <title>2019 (12) TMI 14 - CESTAT BANGALORE</title>
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    <description>The tribunal ruled in favor of the appellants on various issues related to service tax liabilities. They were not liable for service tax on construction services before 01.07.2010 and the demand for the period 01.04.2007 to 31.03.2011 was deemed time-barred. Service tax on the construction of villas was not applicable. The case was remanded for re-quantification of duty liability for the period 01.04.2011 to 31.03.2012. The penalty under Section 78 was set aside, but the penalty under Section 76 was sustained.</description>
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    <pubDate>Fri, 29 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2019 (12) TMI 14 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=389131</link>
      <description>The tribunal ruled in favor of the appellants on various issues related to service tax liabilities. They were not liable for service tax on construction services before 01.07.2010 and the demand for the period 01.04.2007 to 31.03.2011 was deemed time-barred. Service tax on the construction of villas was not applicable. The case was remanded for re-quantification of duty liability for the period 01.04.2011 to 31.03.2012. The penalty under Section 78 was set aside, but the penalty under Section 76 was sustained.</description>
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      <pubDate>Fri, 29 Nov 2019 00:00:00 +0530</pubDate>
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