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    <title>2009 (10) TMI 18 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision in a case involving the payment of Service Tax by a dealer-respondent, who had provided job worker services previously exempted under a notification. The Tribunal found no willful mis-statement or suppression of facts by the dealer-respondent and granted the benefit of Section 80 of the Finance Act, leading to the conclusion that no penalty should be imposed. The High Court dismissed the revenue&#039;s appeal, stating that no substantial legal question warranting determination was raised, resulting in the appeal being rejected.</description>
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    <pubDate>Thu, 22 Oct 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=34772</link>
      <description>The High Court upheld the Tribunal&#039;s decision in a case involving the payment of Service Tax by a dealer-respondent, who had provided job worker services previously exempted under a notification. The Tribunal found no willful mis-statement or suppression of facts by the dealer-respondent and granted the benefit of Section 80 of the Finance Act, leading to the conclusion that no penalty should be imposed. The High Court dismissed the revenue&#039;s appeal, stating that no substantial legal question warranting determination was raised, resulting in the appeal being rejected.</description>
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      <pubDate>Thu, 22 Oct 2009 00:00:00 +0530</pubDate>
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