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    <title>2008 (9) TMI 140 - CESTAT, BANGALORE</title>
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    <description>The tribunal upheld the applicability of Service Tax on subscription charges collected by the respondents under the expanded definition of &#039;broadcasting service&#039;. It directed the Original Authority to recompute the tax liability, extending the cum-tax benefit, within two months. The tribunal ruled that penalties under sections 76, 77, and 78 of the Finance Act, 1994, are not warranted due to the interpretative nature of the issue.</description>
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      <description>The tribunal upheld the applicability of Service Tax on subscription charges collected by the respondents under the expanded definition of &#039;broadcasting service&#039;. It directed the Original Authority to recompute the tax liability, extending the cum-tax benefit, within two months. The tribunal ruled that penalties under sections 76, 77, and 78 of the Finance Act, 1994, are not warranted due to the interpretative nature of the issue.</description>
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