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    <title>2022 (5) TMI 799 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed in part, with decisions favoring the appellant on the issues of short payment of service tax for outdoor catering service and the penalty for late filing of returns. The appellant was directed to pay the outstanding amount for the short payment of service tax on renting immovable property, and the interest calculation was remanded for re-computation. The penalty under Section 78 was set aside due to the absence of deliberate tax avoidance or contumacious conduct.</description>
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    <pubDate>Thu, 12 May 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=422539</link>
      <description>The appeal was allowed in part, with decisions favoring the appellant on the issues of short payment of service tax for outdoor catering service and the penalty for late filing of returns. The appellant was directed to pay the outstanding amount for the short payment of service tax on renting immovable property, and the interest calculation was remanded for re-computation. The penalty under Section 78 was set aside due to the absence of deliberate tax avoidance or contumacious conduct.</description>
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      <pubDate>Thu, 12 May 2022 00:00:00 +0530</pubDate>
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