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    <title>2025 (7) TMI 1337 - CESTAT AHMEDABAD</title>
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    <description>The CESTAT Ahmedabad held that the demand for service tax recovery for the extended period is not sustainable, aligning with precedent decisions. However, the demand for the normal period was upheld. Penalties under Sections 76 and 77 of the Finance Act, 1994 were set aside. The appeal was allowed in part.</description>
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      <description>The CESTAT Ahmedabad held that the demand for service tax recovery for the extended period is not sustainable, aligning with precedent decisions. However, the demand for the normal period was upheld. Penalties under Sections 76 and 77 of the Finance Act, 1994 were set aside. The appeal was allowed in part.</description>
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