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    <title>2022 (8) TMI 703 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed in favor of the appellant. The Tribunal set aside the demand of interest under Section 75, finding no delay in service tax payment. Additionally, the demand of service tax on Rs.1,05,050 was also set aside due to a mis-match in Form 26AS and ST-3 Return, with the Tribunal concluding that the demand on this amount was wrongly raised. All issues were resolved in favor of the appellant, and penalties were also set aside.</description>
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      <description>The appeal was allowed in favor of the appellant. The Tribunal set aside the demand of interest under Section 75, finding no delay in service tax payment. Additionally, the demand of service tax on Rs.1,05,050 was also set aside due to a mis-match in Form 26AS and ST-3 Return, with the Tribunal concluding that the demand on this amount was wrongly raised. All issues were resolved in favor of the appellant, and penalties were also set aside.</description>
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