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    <title>2023 (7) TMI 197 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellants, setting aside penalties imposed on the company, its director, and head of finance. It held that the penalties were unreasonable as there was no denial of regular filing of returns and no incriminating evidence. The Tribunal also ruled that the imposition of penalties and demand confirmation were time-barred, and the classification of services and abatement claims were correctly done. Consequently, all three appeals were allowed, and the demand against the company, along with interest and penalties, was set aside.</description>
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    <pubDate>Fri, 30 Jun 2023 00:00:00 +0530</pubDate>
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      <title>2023 (7) TMI 197 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=439924</link>
      <description>The Tribunal found in favor of the appellants, setting aside penalties imposed on the company, its director, and head of finance. It held that the penalties were unreasonable as there was no denial of regular filing of returns and no incriminating evidence. The Tribunal also ruled that the imposition of penalties and demand confirmation were time-barred, and the classification of services and abatement claims were correctly done. Consequently, all three appeals were allowed, and the demand against the company, along with interest and penalties, was set aside.</description>
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      <pubDate>Fri, 30 Jun 2023 00:00:00 +0530</pubDate>
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