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    <title>2025 (1) TMI 1320 - CESTAT ALLAHABAD</title>
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    <description>In remand proceedings, admitted service tax liabilities already paid by the assessee could be confirmed and appropriated, because the earlier omission to do so was within the limited scope of reconsideration. However, the balance of the dispute could not be reopened beyond the remand directions, so the remaining contested demands and penalties were left undisturbed. Penalties were not sustained beyond the extent justified by the limited confirmation of admitted and pre-paid liability. The appeal was thus partly sustained for the Revenue only in relation to the admitted tax already paid, while the assessee retained relief on the other disputed demands and penalties.</description>
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    <pubDate>Fri, 10 Jan 2025 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 1320 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=765255</link>
      <description>In remand proceedings, admitted service tax liabilities already paid by the assessee could be confirmed and appropriated, because the earlier omission to do so was within the limited scope of reconsideration. However, the balance of the dispute could not be reopened beyond the remand directions, so the remaining contested demands and penalties were left undisturbed. Penalties were not sustained beyond the extent justified by the limited confirmation of admitted and pre-paid liability. The appeal was thus partly sustained for the Revenue only in relation to the admitted tax already paid, while the assessee retained relief on the other disputed demands and penalties.</description>
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      <pubDate>Fri, 10 Jan 2025 00:00:00 +0530</pubDate>
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