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    <title>2022 (2) TMI 1120 - CESTAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the demand for service tax on software maintenance services and CENVAT credit utilization. The appellants were required to pay interest on the delayed service tax payment and a penalty under Section 76 of the Finance Act, 1994. Other penalties were set aside.</description>
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    <pubDate>Tue, 22 Feb 2022 00:00:00 +0530</pubDate>
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      <description>The Tribunal partially allowed the appeal, setting aside the demand for service tax on software maintenance services and CENVAT credit utilization. The appellants were required to pay interest on the delayed service tax payment and a penalty under Section 76 of the Finance Act, 1994. Other penalties were set aside.</description>
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      <pubDate>Tue, 22 Feb 2022 00:00:00 +0530</pubDate>
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