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    <title>2008 (2) TMI 176 - CESTAT, NEW DELHI</title>
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    <description>The appeal was filed by the Revenue against the setting aside of penalties under Sections 76 and 78 of the Finance Act, 1994. The Commissioner (Appeals) set aside the penalty under Section 78 due to the appellants&#039; lack of initial awareness of their service tax liability, despite recording fees and admitting liability promptly. However, the Tribunal upheld the penalty under Section 76, modifying the Commissioner&#039;s order by imposing a penalty of Rs. 10,000. The appeal was rejected, affirming the penalty under Section 76, with the decision announced on 25-2-2008.</description>
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    <pubDate>Mon, 25 Feb 2008 00:00:00 +0530</pubDate>
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      <title>2008 (2) TMI 176 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=30032</link>
      <description>The appeal was filed by the Revenue against the setting aside of penalties under Sections 76 and 78 of the Finance Act, 1994. The Commissioner (Appeals) set aside the penalty under Section 78 due to the appellants&#039; lack of initial awareness of their service tax liability, despite recording fees and admitting liability promptly. However, the Tribunal upheld the penalty under Section 76, modifying the Commissioner&#039;s order by imposing a penalty of Rs. 10,000. The appeal was rejected, affirming the penalty under Section 76, with the decision announced on 25-2-2008.</description>
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      <pubDate>Mon, 25 Feb 2008 00:00:00 +0530</pubDate>
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