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    <title>2021 (10) TMI 304 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding no deliberate breach of law. The demand for service tax and penalties was deemed misconceived as the appellants were entitled to exemptions under relevant notifications. The appeals were allowed, directing tax refund with interest and setting aside all penalties imposed. The appellants were granted consequential benefits in accordance with the law.</description>
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      <description>The Tribunal ruled in favor of the appellants, finding no deliberate breach of law. The demand for service tax and penalties was deemed misconceived as the appellants were entitled to exemptions under relevant notifications. The appeals were allowed, directing tax refund with interest and setting aside all penalties imposed. The appellants were granted consequential benefits in accordance with the law.</description>
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